INTM555000 - Hybrids: hybrid payee (Chapter 7): contents

1. INTM555010

   Overview
2. INTM555020

   Conditions to be satisfied: contents
3. INTM555080

   Extent of the mismatch - general
4. INTM555090

   Extent of the mismatch – hybrid payee not chargeable to tax in any territory
5. INTM555095

   Extent of the mismatch – hybrid payee is a partnership or relevant transparent entity
6. INTM555100

   Counteraction: contents
7. INTM555200

   Examples