Hybrid Mismatch Rules in Australia
Learning Centre • Videos & Webinars • Hybrid Mismatch Rules in Australia
Learning Centre • Videos & Webinars • Hybrid Mismatch Rules in Australia
If you're an Australian company currently claiming tax deductions for cross-border payments then you MUST consider the imported mismatch
rule.
The hybrid mismatch rules, introduced in 2018, are some of the most complex rules for taxpayers to apply. Very broadly, they typically apply
where there is a cross-border payment which gives rise to a deduction/non-inclusion or double deduction outcome due to the tax system of two
countries treating an arrangement or entity differently.
Sounds like you? Lets talk TP and Hybrid Mismatch for Australia.
In this webinar we cover:
Over the past months, the Global Minimum Tax (GMT) under the Organisation for Economic Co-operation and Development (OECD)’s Pillar Two tax framework has garnered substantial traction in the world of international taxation. With the substantial developments around the GMT, it remains important for multinational companies to be well aware and prepared for the implementation of GMT rules.
In this webinar we will discuss recent developments in international tax policy, and consider the impact for multinational companies to effectively manage their transfer pricing obligations. Get exclusive Q&A with our transfer pricing experts.
