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Australia - BEPS, Hybrid Entities and Financing

Country:
Australia
Author:
A. Joseph
Issue:
Derivatives & Financial Instruments, 2015 (Volume 17), No 4
Published:
9 July 2015
International developments and current trends affecting hybrid securities, especially the role of the OECD in combating double non-taxation, double deduction and long-term tax deferral, will have a significant impact on financing using hybrid instruments in the future.
 
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