Section 36 and Schedule 7: Hybrid and Other Mismatches

British Tax Review 4 (2021)

7 Pages Posted: 11 Oct 2021

See all articles by Leopoldo Parada

Leopoldo Parada

University of Leeds School of Law

Date Written: October 8, 2021

Abstract

This brief commentary provides an overview of the Finance Act 2021 (FA 2021), which introduces a series of modifications to the already existing anti-hybrid regime in the United Kingdom.

Keywords: hybrid mismatches; BEPS; UK anti-hybrid; imported mismatches; double deduction; deduction/non-inclusion

JEL Classification: K34

Suggested Citation

Parada, Leopoldo, Section 36 and Schedule 7: Hybrid and Other Mismatches (October 8, 2021). British Tax Review 4 (2021), Available at SSRN: https://ssrn.com/abstract=3938870

Leopoldo Parada (Contact Author)

University of Leeds School of Law ( email )

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+44 (0)113 343 9938 (Phone)

HOME PAGE: http://https://essl.leeds.ac.uk/law/staff/1273/dr-leopoldo-parada

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