Hybrid Mismatch and Targeted Integrity Rules

Journal
Author
Joseph, A.
Country
Australia
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2019 (Volume 21), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.