New Zealand anti-hybrid rules electrónico Anton Joseph
By: Joseph, Anton
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Material type: 
ArticlePublisher: 2020Subject(s): INSTRUMENTOS HÍBRIDOS FINANCIEROS | IMPUESTOS | ELUSION FISCAL | PREVENCIÓN | NUEVA ZELANDA
In:
Finance and Capital Markets v. 22, n. 3, December 2020, 8 p. Summary: Consistent with the approach by several countries, New Zealand decided to adopt the OECD recommendations in a comprehensive manner with suitable modifications for the New Zealand context. Although the anti-hybrid rules introduced in 2018 are not significantly different from those in operation in Australia, certain rules need to be watched carefully in order to avoid any unexpected adverse consequences.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | FCM/2020/3-2 (Browse shelf) | Available | FCM/2020/3-2 |
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Disponible únicamente en formato electrónico.
Resumen.
Consistent with the approach by several countries, New Zealand decided to adopt the OECD recommendations in a comprehensive manner with suitable modifications for the New Zealand context. Although the anti-hybrid rules introduced in 2018 are not significantly different from those in operation in Australia, certain rules need to be watched carefully in order to avoid any unexpected adverse consequences.
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