Deducting Hybrid Mismatch Rules – Fit for purpose?

Buck Xiao and Anna Bullimore argue hybrid structures are wrongly targeted in the scaling down of Subdiv832G, the amendment to the Income Assessment Act 1997 (Cth) aimed to combat tax avoidance by large multinationals. Read their contribution to ATR. About The deducting hybrid mismatch rules in Subdiv 832G of the Income Tax [...]