Miscellaneous 2020

Session 12.4: OECD anti-hybrid mismatch rules

Published Date: 11 Mar 2020

 

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Australia has introduced the OECD hybrid mismatch rules to its domestic legislation, with many rules now in force. Although aimed at aggressive structuring by multinational corporations, the rules have an extremely broad application and apply to ordinary commercial transactions of minor amounts involving all kinds of entities. This video focuses on the application of the rules by reference to a number of examples that taxpayers are likely to commonly encounter in practice.

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research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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