Addressing hybrid mismatch arrangements
Subtitle: A Government discussion document
Publisher: Policy and Stratgey, Inland Revenue, New Zealand
Published: 2016
Place of publication: Wellington, New Zealand
Language: eng
Format: Electronic
Number of pages: 87
ISBN-13: 9780478424362
Table of contents: label: Contents; pagenum: 1
label: Introduction; pagenum: 3
title: Policy and principles
label: Part I; label: Chapter 1
title: Background	5; label: Chapter 2
title: Hybrid mismatch arrangements	8; pagenum: 16
title: Policy issues
label: Chapter 3; pagenum: 22
title: OECD recommendations
label: Chapter 4; pagenum: 29
title: Details of OECD recommendations
label: Part II; pagenum: 31
title: Hybrid financial instruments
label: Chapter 5; pagenum: 47
title: Disregarded hybrid payments
label: Chapter 6; pagenum: 54
title: Reverse hybrids
label: Chapter 7; pagenum: 63
title: Deductible hybrid payments
label: Chapter 8; pagenum: 66
title: Dual resident payers
label: Chapter 9; pagenum: 69
title: Imported mismatches
label: Chapter 10; pagenum: 72
title: Design principles, including introduction and transitional rules
label: Chapter 11; pagenum: 80
title: Key definitions
label: Chapter 12