The ITPF News Blog is managed by the students at the University of Florida Levin College of Law International Tax LLM Program.
By Bloomberg Analyst
The United Kingdom Parliament Oct. 15 accepted for consideration a statutory instrument to implement an EU directive clarifying the definition of financial instruments for hybrid mismatch arrangement purposes. The draft instrument includes: 1) reporting procedures for tax periods that fall outside the effective date range, and 2) the exclusion of certain financial instruments.
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