Joseph, Anton

Changes to hybrid mismatch rules Electrónico / Anton Joseph .-- , 2020


Disponible únicamente en formato electrónico.
Resumen.

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.



ASIMETRÍAS HÍBRIDAS
AUSTRALIA

Finance and Capital Markets 2666-8041v. 22, n. 1, 2020, 10 p.

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