HMRC published a document on 22 December 2015 outlining draft examples to show the application of the proposed hybrid mismatch rules legislation released on 9 December 2015 in draft FB 2016. The UK’s proposed hybrid mismatch rules comply with the final recommendations of the OECD/G20 BEPS project action 2. Further guidance on these rules is expected in early 2016. See www.bit.ly/1SzlKi8.
HMRC published a document on 22 December 2015 outlining draft examples to show the application of the proposed hybrid mismatch rules legislation released on 9 December 2015 in draft FB 2016. The UK’s proposed hybrid mismatch rules comply with the final recommendations of the OECD/G20 BEPS project action 2. Further guidance on these rules is expected in early 2016. See www.bit.ly/1SzlKi8.
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