This article discusses the new Australian legislation on hybrid mismatch arrangements passed into law in August 2018. Closely modeled on the OECD recommendations, the amendments aim to achieve much more than what was initially envisaged.
This article discusses the new Australian legislation on hybrid mismatch arrangements passed into law in August 2018. Closely modeled on the OECD recommendations, the amendments aim to achieve much more than what was initially envisaged.