Australia - BEPS, Hybrid Entities and Financing
- A. Joseph
- Derivatives & Financial Instruments, 2015 (Volume 17), No 4
- 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.