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Hybrid mismatch and targeted integrity rules Anton Joseph

By: Joseph, Anton .

Contributor(s): Przepiorka, Michell .

Material type: Article

ArticlePublisher: 2019Subject(s): IMPUESTOS

| EMPRESAS MULTINACIONALES

| SOCIEDADES EXTRANJERAS

| INVERSIONES EXTRANJERAS

| ASIMETRÍAS HÍBRIDAS

| AUSTRALIA

In: Derivatives & Financial Instruments v. 21, n. 3, May/June 2019, 5 p. Summary: In addition to the hybrid mismatch rule, Australia has legislated the Targeted Integrity Rule (TIR) aimed at multinationals using interposed foreign entities to invest in Australia. This article examines the TIR and the complications associated with it.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	DFI/2019/3-8 (Browse shelf)	Available		DFI/2019/3-8

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Resumen.

In addition to the hybrid mismatch rule, Australia has legislated the Targeted Integrity Rule (TIR) aimed at multinationals using interposed foreign entities to invest in Australia. This article examines the TIR and the complications associated with it.

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Hybrid mismatch and targeted integrity rules Anton Joseph

By: Joseph, Anton.

Contributor(s): Przepiorka, Michell.

Browsing IEF Shelves Close shelf browser

By: Joseph, Anton .

Contributor(s): Przepiorka, Michell .