Policy paper

Corporation Tax: anti-hybrids rules

This tax information and impact note applies to large multinational groups with UK parent or subsidiary companies involved in cross-border or domestic transactions.

Documents

Details

This measure aims to eliminate the unfair tax advantages which arise from the use of hybrid entities, hybrid instruments and permanent establishments, and thereby encourage businesses to adopt less complicated cross-border investment structures.

Updates to this page

Published 16 March 2016

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