An edition of Addressing hybrid mismatch arrangements
(2016)
Addressing hybrid mismatch arrangements
A Government discussion document
by Policy and Stratgey, Inland Revenue, New...
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Last edited by NZ Policy Webmaster
September 7, 2016 | History
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Addressing hybrid mismatch arrangements: A Government discussion document
2016, Policy and Stratgey, Inland Revenue, New Zealand
Electronic
in English
0478424361 9780478424362
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Book Details
Table of Contents
Contents.
Introduction.
Page 1
Part I.
Policy and principles
Page 3
Chapter 1.
Background 5
Chapter 2.
Hybrid mismatch arrangements 8
Chapter 3.
Policy issues
Page 16
Chapter 4.
OECD recommendations
Page 22
Part II.
Details of OECD recommendations
Page 29
Chapter 5.
Hybrid financial instruments
Page 31
Chapter 6.
Disregarded hybrid payments
Page 47
Chapter 7.
Reverse hybrids
Page 54
Chapter 8.
Deductible hybrid payments
Page 63
Chapter 9.
Dual resident payers
Page 66
Chapter 10.
Imported mismatches
Page 69
Chapter 11.
Design principles, including introduction and transitional rules
Page 72
Chapter 12.
Key definitions
Page 80
Edition Notes
Contributors
The Physical Object
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| September 7, 2016 | Edited by NZ Policy Webmaster | Add additional information |
| September 7, 2016 | Created by NZ Policy Webmaster | Added new book. |