Hybrid mismatch arrangement - Revision history

imported>Doug Williamson: Mend link.

2022-06-25T13:01:56Z

Mend link.

← Older revision		Revision as of 13:01, 25 June 2022
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	* [[Hybrid entity]]		* [[Hybrid entity]]
	* [[Multinational corporation/company]]		* [[Multinational corporation/company]]
	* [[~~OECD~~]]		* [[Organisation for Economic Co-operation and Development]] (OECD)
	* [[Tax avoidance]]		* [[Tax avoidance]]
	* [[Transfer pricing]]		* [[Transfer pricing]]
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	==Other ~~links~~==		==Other resources==

	*[[Media:BEPS_report_2013.pdf\|OECD Action Plan on Base Erosion and Profit Shifting 2013]]		*[[Media:BEPS_report_2013.pdf\|OECD Action Plan on Base Erosion and Profit Shifting 2013]]

imported>Doug Williamson: Layout.

2022-02-21T16:09:40Z

Layout.

← Older revision		Revision as of 16:09, 21 February 2022
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	===Other links===		==Other links==

	*[[Media:BEPS_report_2013.pdf\|OECD Action Plan on Base Erosion and Profit Shifting 2013]]		*[[Media:BEPS_report_2013.pdf\|OECD Action Plan on Base Erosion and Profit Shifting 2013]]

imported>Doug Williamson: Update links.

2022-02-21T16:09:24Z

Update links.

← Older revision		Revision as of 16:09, 21 February 2022
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	==See also==		==See also==
	* [[Base erosion and profit shifting]]		* [[Base erosion and profit shifting]]
			* [[Business in Europe: Framework for Income Taxation]]
	* [[CbC reporting]]		* [[CbC reporting]]
	* [[Common Consolidated Corporate Tax Base]]
	* [[Corporation Tax]]		* [[Corporation Tax]]
	* [[Diverted profits tax]]		* [[Diverted profits tax]]

imported>Doug Williamson: Add link.

2020-11-26T11:15:56Z

Add link.

← Older revision		Revision as of 11:15, 26 November 2020
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	* [[G20]]		* [[G20]]
	* [[Hybrid]]		* [[Hybrid]]
			* [[Hybrid capital]]
	* [[Hybrid entity]]		* [[Hybrid entity]]
	* [[Multinational corporation/company]]		* [[Multinational corporation/company]]

imported>Doug Williamson: Categorise.

2018-05-02T10:10:56Z

Categorise.

← Older revision		Revision as of 10:10, 2 May 2018
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	*[[Media:BEPS_report_2013.pdf\|OECD Action Plan on Base Erosion and Profit Shifting 2013]]		*[[Media:BEPS_report_2013.pdf\|OECD Action Plan on Base Erosion and Profit Shifting 2013]]
	*[[Media:2015_10_Oct_-_Walk_the_line.pdf\| Walk the line, The Treasurer, 2015]]		*[[Media:2015_10_Oct_-_Walk_the_line.pdf\| Walk the line, The Treasurer, 2015]]

			[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Mend link.

2018-05-02T06:52:05Z

Mend link.

← Older revision		Revision as of 06:52, 2 May 2018
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	* [[Diverted profits tax]]		* [[Diverted profits tax]]
	* [[Double taxation]]		* [[Double taxation]]
	* [[Fixed-ratio method]]		* [[Fixed ratio method]]
	* [[G20]]		* [[G20]]
	* [[Hybrid]]		* [[Hybrid]]

imported>Doug Williamson: Update links.

2018-01-10T10:50:57Z

Update links.

← Older revision		Revision as of 10:50, 10 January 2018
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	Following OECD and G20 initiatives in relation to tax base erosion and profit shifting, the UK ~~has~~ introduced anti-hybrid tax rules, effective from 2017.		Following OECD and G20 initiatives in relation to tax base erosion and profit shifting, the UK introduced anti-hybrid tax rules, effective from 2017.


Line 17:		Line 17:
	* [[Corporation Tax]]		* [[Corporation Tax]]
	* [[Diverted profits tax]]		* [[Diverted profits tax]]
			* [[Double taxation]]
	* [[Fixed-ratio method]]		* [[Fixed-ratio method]]
	* [[G20]]		* [[G20]]
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	* [[Multinational corporation/company]]		* [[Multinational corporation/company]]
	* [[OECD]]		* [[OECD]]
	* [[Worldwide interest cap]]
	* [[Tax avoidance]]		* [[Tax avoidance]]
	* [[Transfer pricing]]		* [[Transfer pricing]]
	* [[~~Double taxation~~]]		* [[Worldwide interest cap]]

imported>Doug Williamson: Added link

2016-10-12T13:33:28Z

Added link

← Older revision		Revision as of 13:33, 12 October 2016
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	* [[G20]]		* [[G20]]
	* [[Hybrid]]		* [[Hybrid]]
			* [[Hybrid entity]]
	* [[Multinational corporation/company]]		* [[Multinational corporation/company]]
	* [[OECD]]		* [[OECD]]

imported>Doug Williamson: Create the page. Source: Mazars http://blogs.mazars.com/letstalktax/2016/01/hmrc-issues-examples-of-hybrid-mismatch-rules/

2016-10-11T16:19:43Z

Create the page. Source: Mazars http://blogs.mazars.com/letstalktax/2016/01/hmrc-issues-examples-of-hybrid-mismatch-rules/

New page

''Tax''.

A hybrid mismatch arrangement is an arrangement:
*Intended to secure a tax advantage within a multinational group
*Resulting from a difference in tax treatment of the same financial instrument or entity between different jurisdictions.

Hybrid mismatch arrangements can arise both from hybrid financial instruments and from hybrid entities.

Following OECD and G20 initiatives in relation to tax base erosion and profit shifting, the UK has introduced anti-hybrid tax rules, effective from 2017.

==See also==
* [[Base erosion and profit shifting]]
* [[CbC reporting]]
* [[Common Consolidated Corporate Tax Base]]
* [[Corporation Tax]]
* [[Diverted profits tax]]
* [[Fixed-ratio method]]
* [[G20]]
* [[Hybrid]]
* [[Multinational corporation/company]]
* [[OECD]]
* [[Worldwide interest cap]]
* [[Tax avoidance]]
* [[Transfer pricing]]
* [[Double taxation]]

===Other links===

*[[Media:BEPS_report_2013.pdf|OECD Action Plan on Base Erosion and Profit Shifting 2013]]
*[[Media:2015_10_Oct_-_Walk_the_line.pdf| Walk the line, The Treasurer, 2015]]