| 000 | 01040nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c142806 _d142806 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210419125206.0 | ||
| 007 | ta | ||
| 008 | 200925t2020 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_937620 _aJoseph, Anton |
|
| 245 | 0 |
_aChanges to hybrid mismatch rules _c Anton Joseph _hElectrónico |
|
| 260 | _c2020 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis 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. | ||
| 650 | 4 |
_961626 _aASIMETRÍAS HÍBRIDAS |
|
| 650 | 4 |
_932206 _aAUSTRALIA |
|
| 773 | 0 |
_9163312 _oFCM/2020/1 _tFinance and Capital Markets _x 2666-8041 _gv. 22, n. 1, 2020, 10 p. |
|
| 942 | _cRE | ||