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Home / Simons-Taxes / Corporate tax / Part D4 Overseas issues / Division D4.7 Hybrid entities

Division D4.7 Hybrid entities

Corporate tax

Division D4.7 Hybrid entities

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D4.701 Anti hybrid rules鈥攐verview

D4.706 Hybrid deduction/non-inclusion arrangement

D4.710 Permanent establishment deduction/non-inclusion arrangements

D4.714 Multinational payee deduction/non-inclusion arrangements

D4.717 Destinations for rewritten material

D4.720 Hybrid entity double deduction mismatches

D4.723 Dual territory double deduction cases

D4.725 Imported mismatches

D4.727 Countering avoidance arrangements

D4.740 Introduction to tax arbitrage

D4.741 Deductions cases鈥攕cope

D4.742 Deductions cases鈥攖ax implications

D4.743 Receipts cases鈥攕cope and tax implications

D4.744 Tax arbitrage鈥攏otices

D4.745 Tax arbitrage鈥攃learance

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