Section 36 and Schedule 7: Hybrid and Other Mismatches
British Tax Review 4 (2021)
7 Pages Posted: 11 Oct 2021
Date Written: October 8, 2021
Abstract
This brief commentary provides an overview of the Finance Act 2021 (FA 2021), which introduces a series of modifications to the already existing anti-hybrid regime in the United Kingdom.
Keywords: hybrid mismatches; BEPS; UK anti-hybrid; imported mismatches; double deduction; deduction/non-inclusion
JEL Classification: K34
Suggested Citation: Suggested Citation
Parada, Leopoldo, Section 36 and Schedule 7: Hybrid and Other Mismatches (October 8, 2021). British Tax Review 4 (2021), Available at SSRN: https://ssrn.com/abstract=3938870
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