Australia - Hybrid Mismatch and Targeted Integrity Rules
- A. Joseph
- Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2019 (Volume 21), No 3
- 28 May 2019
In addition to the hybrid mismatch rule, Australia has legislated the Targeted Integrity Rule (TIR) aimed at multinationals using interposed foreign entities to invest in Australia. This article examines the TIR and the complications associated with it.