The Resource Changes to hybrid mismatch rules

Changes to hybrid mismatch rules

Label
Changes to hybrid mismatch rules
Title
Changes to hybrid mismatch rules
Creator
Subject
Language
eng
Summary
This article is aimed at providing an outline of the legislative changes to Australian hybrid mismatch rules now contained in the Treasury Laws Amendment (2020 Measures No. 2) Bill, which was introduced into Parliament on 13 May 2020. Among others, the changes highlight the operation of the rules when applied to consolidated groups, trusts and partnerships
Citation source
In: Finance and capital markets. - Amsterdam. - Vol. 22 (2020), no. 1 ; 10 p
http://library.link/vocab/creatorName
Joseph, A
Language note
English
http://library.link/vocab/subjectName
  • domestic tax law
  • hybrid mismatch
  • group treatment
  • trust
  • partnership
Label
Changes to hybrid mismatch rules
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...