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Foreign hybrids - Beware of the thorns

Published on 01 Aug 06 by "THE TAX SPECIALIST" JOURNAL ARTICLE

It has now been two years since the foreign hybrid rules were enacted. As Australian foreign investment has expanded and different investment structures have proliferated, a number of issues have been identified with the rules. This paper provides an overview of the rules and discusses some of the issues that arise.

Author profiles:

Sarah Saville


 
Mark Hadassin CTA
Mark is a partner in the Deloitte International Tax Group in Australia specialising in international tax and infrastructure investment. Mark has over 20 years experience providing advice to major Australian and foreign corporates on domestic and international tax issues. Prior to joining Deloitte in January 2010, Mark spent 2 ½ years as Global Head of Tax at the Babcock & Brown group where he had responsibility for all the group's tax matters. Current at 08 July 2014 Click here to expand/collapse more articles by Mark HADASSIN.
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