Regulatory impact statement

Regulatory Impact Assessment: BEPS – Hybrid mismatch arrangements

Publication type:
Regulatory impact statement
Document (signed) date:
Issue date:
Corporate author:
Inland Revenue
Publication category:
Legislation
Copyright:
© Crown Copyright, Attribution 4.0 International (CC BY 4.0)
Ministerial portfolio:
Finance
Revenue
Last updated:

Formats and related files

  • Legislation: Income Tax Act 2017
  • Ministerial portfolio: Minister of Revenue and Minister of Finance
  • RIA on Inland Revenue Department website at December 2017: BEPS – Hybrid mismatch arrangements
  • Assessment: Inland Revenue