2. Int'l Tax Update Significant Developments in the Global Tax System - Andrew Seidler
You also want an ePaper? Increase the reach of your titles
YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.
UK approach<br />
Type Mismatch <strong>in</strong>volv<strong>in</strong>g Primary Response Defensive Rule Scope<br />
D/NI Ch 3: F<strong>in</strong>ancial Instruments Deny payer deduction<br />
Related parties and structured<br />
Include as ord<strong>in</strong>ary <strong>in</strong>come<br />
arrangements<br />
D/NI Ch 4: Hybrid Transfers Deny payer deduction<br />
Related parties and structured<br />
Include as ord<strong>in</strong>ary <strong>in</strong>come<br />
arrangements<br />
D/NI Ch 5: Hybrid Payer Deny payer deduction<br />
Control group and structured<br />
Include as ord<strong>in</strong>ary <strong>in</strong>come<br />
arrangements<br />
D/NI<br />
Ch 6 Transfers by<br />
Permanent Establishments<br />
Deny deduction to UK PE No limitation on response<br />
D/NI Ch 7: Hybrid Payee Deny payer deduction<br />
Include as ord<strong>in</strong>ary <strong>in</strong>come Control group and structured<br />
<strong>in</strong> <strong>in</strong>vestor, <strong>the</strong>n LLP arrangements<br />
D/NI Ch 8: Mult<strong>in</strong>ational Payee Deny payer deduction<br />
Control group and structured<br />
arrangements<br />
DD Ch 9: Hybrid Entity Deny <strong>in</strong>vestor deduction Deny payer deduction<br />
Related parties and structured<br />
arrangements<br />
Dual resident company deny<br />
deduction<br />
DD<br />
D/NI<br />
Ch 10: Dual Territory<br />
Mult<strong>in</strong>ational company: deny<br />
parent jurisdiction deduction<br />
Ch 11: Imported Mismatches Deny payer deduction<br />
Tolley’s International <strong>Tax</strong> Plann<strong>in</strong>g 2017/18<br />
Mult<strong>in</strong>ational company:<br />
deny deduction to UK PE<br />
No limitation on response<br />
Control group and structured<br />
arrangements