The Resource Because not there, neither here? Examining the 'mirror legislation' status of the U.K.'s new anti-hybrid rules

Because not there, neither here? Examining the 'mirror legislation' status of the U.K.'s new anti-hybrid rules

Label
Because not there, neither here? Examining the 'mirror legislation' status of the U.K.'s new anti-hybrid rules
Title
Because not there, neither here? Examining the 'mirror legislation' status of the U.K.'s new anti-hybrid rules
Creator
Subject
Language
eng
Summary
This article discusses the effect of the United Kingdom's adoption of the OECD's anti-hybrid rules from Action 2, focussing specifically on how its interaction with preexisting United States law poses a threat to multinationals' ability to capture losses
Citation source
In: Tax notes international. - Falls Church. - Vol. 87 (2017), no. 6 ; p. 613-625
http://library.link/vocab/creatorName
Holland, D. (Douglas)
Geographic coverage
  • European Union
  • Europe
  • North America
Language note
English
http://library.link/vocab/subjectName
  • BEPS Action Plan
  • hybrid mismatch
  • MNE
  • losses
  • dual consolidated loss
  • CFC
Label
Because not there, neither here? Examining the 'mirror legislation' status of the U.K.'s new anti-hybrid rules
Instantiates
Publication
Label
Because not there, neither here? Examining the 'mirror legislation' status of the U.K.'s new anti-hybrid rules
Publication

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