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Understanding the Hybrid Mismatch Rules
February 2022
This Tax Essentials explores the Australian hybrid mismatch rules which were introduced in response to the OECD’s recommendations on neutralising a mismatch in tax outcomes arising from countries’ different tax treatment of arrangements involving particular types of instruments or entities. The rules generally have effect for income years beginning on or after 1 January 2019.
Understanding the Hybrid Mismatch Rules (February 2022)
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