The Resource Australia's hybrid mismatch rules - what's changed
Australia's hybrid mismatch rules - what's changed
Resource Information
The item Australia's hybrid mismatch rules - what's changed represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Australia's hybrid mismatch rules - what's changed represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Bill 2018 seeks to prevent multinational companies from gaining an unfair tax advantage due to differences in the tax treatment of a particular instrument or entity between jurisdictions. Some multinational companies may consider restructuring their hybrid mismatch arrangements before the new rules are enacted and review recently released Australian Taxation Office guidance on anti-avoidance provisions and restructures of hybrid mismatch arrangements
- Language
- eng
- Label
- Australia's hybrid mismatch rules - what's changed
- Title
- Australia's hybrid mismatch rules - what's changed
- Language
- eng
- Summary
- Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Bill 2018 seeks to prevent multinational companies from gaining an unfair tax advantage due to differences in the tax treatment of a particular instrument or entity between jurisdictions. Some multinational companies may consider restructuring their hybrid mismatch arrangements before the new rules are enacted and review recently released Australian Taxation Office guidance on anti-avoidance provisions and restructures of hybrid mismatch arrangements
- Citation source
- In: Tax planning international review. - London. - Vol. 45 (2018), no. 8 ; 4 p
- http://library.link/vocab/creatorName
-
- Poon, G
- Pillai, M
- Language note
- English
- http://library.link/vocab/subjectName
-
- hybrid mismatch
- reorganization
- tax compliance
- risk
- anti-avoidance
- Label
- Australia's hybrid mismatch rules - what's changed
- Label
- Australia's hybrid mismatch rules - what's changed
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Australias-hybrid-mismatch-rules---whats/uIhRWoaSXaQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Australias-hybrid-mismatch-rules---whats/uIhRWoaSXaQ/">Australia's hybrid mismatch rules - what's changed</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Australias-hybrid-mismatch-rules---whats/uIhRWoaSXaQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Australias-hybrid-mismatch-rules---whats/uIhRWoaSXaQ/">Australia's hybrid mismatch rules - what's changed</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
