Developments in Australian Anti-Hybrid Legislation

Journal
Joseph, A.
Australia
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2018 (Volume 20), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.