Part 35C – Implementation of Council Directive (EU) 2016/1164 of 12 July 2016 as regards hybrid mismatches (ss 835Z-835AX)

Contents

Chapter 1 – Interpretation and general (Part 35C) (ss 835Z-835AB) 3 sections
Chapter 2 – Double deduction (ss 835AC-835AD) 2 sections
Chapter 3 – Permanent establishments (ss 835AE-835AG) 3 sections
Chapter 4 – Financial instruments (ss 835AH-835AJ) 3 sections
Chapter 5 – Hybrid entities (ss 835AK-835AM) 3 sections
Chapter 6 – Withholding tax (ss 835AN-835AO) 2 sections
Chapter 7 – Tax residency mismatch (ss 835AP-835AQ) 2 sections
Chapter 8 – Imported mismatch outcomes (ss 835AR) 2 sections
Chapter 9 – Structured arrangements (ss 835AT-835AU) 2 sections
Chapter 10 – Carry forward (ss 835AV) 1 section
Chapter 10A – Reverse hybrid mismatches (ss 835AVA-835AVD) 4 sections
Chapter 11 – Application of this Part (ss 835AW-835AX) 2 sections

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