Overview of anti-hybrids legislation, covering key definitions (including Finance Act 2021 changes to "acting together"), Chapter 3 (hybrids financial instruments), Chapter 5 (hybrid payer D/NI mismatches), Chapter 7 (hybrid payee D/NI mismatches), Chapter 9 (hybrid entity DD mismatches), Chapter 11 (imported mismatches) and the TAAR.

Hybrids

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Ian Zeider

Internationally Mobile Employees part 2 – special issues for directors and LLP members

Internationally Mobile Employees part 1 – general overview

BEPS Pillar Two: Issues for asset managers

BEPS Pillar Two: Timing differences and refundable tax credits

BEPS Pillar Two: Charging mechanisms

BEPS Pillar Two: Overview

BEPS Pillar Two: Calculating Top-up Tax

Stamp Taxes (2)

Stamp Taxes (1) - Building blocks