Taxation (Multinational - Global and Domestic Minimum Tax) Rules 2024

CHAPTER 8 - ADMINISTRATION  

PART 8-2 - SAFE HARBOURS  

Division 2 - Transitional CbCR Safe Harbour  

Subdivision G - Treatment of Hybrid Arbitrage Arrangements  

SECTION 8-115  

8-115   MEANING OF HYBRID ARBITRAGE ARRANGEMENT  
A Hybrid Arbitrage Arrangement is any of the following:

(a)    a deduction/non-inclusion arrangement;

(b)    a duplicate loss arrangement;

(c)    a duplicate tax recognition arrangement.