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Session 12.4: OECD anti-hybrid mismatch rules

With Sanjay Wavde, CTA, Ashurst



Australia has introduced the OECD hybrid mismatch rules to its domestic legislation, with many rules now in force.

Although aimed at aggressive structuring by multinational corporations, the rules have an extremely broad application and apply to ordinary commercial transactions of minor amounts involving all kinds of entities.

This session will focus on the application of the rules by reference to a number of examples that taxpayers are likely to commonly encounter in practice.

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