Hybrid Mismatch and Targeted Integrity Rules

Journal
Joseph, A.
Australia
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2019 (Volume 21), No. 3
PriceUSD 45

In addition to the hybrid mismatch rule, Australia has legislated the Targeted Integrity Rule (TIR) aimed at multinationals using interposed foreign entities to invest in Australia. This article examines the TIR and the complications associated with it.