Search results with tag "Part 35c"

Part 35C-00-01 - Part 35C Hybrid Mismatches - Revenue

The OECD BEPS Action 2 report clearly sets out in para. 13 that “while cross-border mismatches arise in other contexts…the only types of mismatches targeted by this report are those that rely on a hybrid element to produce such outcomes.” As such, the purpose of the anti-hybrid rules is to address mismatches that arise due to

  Part, Action, Beps, Osp cabinets, Part 35c 00 01, Part 35c