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Part 35C Implementation of Council Directive (EU) 2016/1164 of 12 July 2016 as regards hybrid mismatches (ss. 835Z-835AX)

Comparing proposed amendment...
Chapter 1 Interpretation and general (Part 35C) (ss. 835Z-835AB)
In force
835Z. Interpretation (Part 35C)
In force
835AA. Associated enterprises
In force
835AB. Worldwide system of taxation
Chapter 2 Double deduction (ss. 835AC-835AD)
In force
835AC. Application of Chapter 2
In force
835AD. Double deduction mismatch outcome
Chapter 3 Permanent establishments (ss. 835AE-835AG)
In force
835AE. Application of Chapter 3
In force
835AF. Disregarded permanent establishment
In force
835AG. Permanent establishment deduction without inclusion mismatch outcome
Chapter 4 Financial instruments (ss. 835AH-835AJ)
In force
835AH. Interpretation (Chapter 4)
In force
835AI. Application of Chapter 4
In force
835AJ. Financial instrument deduction without inclusion mismatch outcome
Chapter 5 Hybrid entities (ss. 835AK-835AM)
In force
835AK. Application of Chapter 5
In force
835AL. Payment to hybrid entity deduction without inclusion mismatch outcome
In force
835AM. Payment by hybrid entity deduction without inclusion mismatch outcome
Chapter 6 Withholding tax (ss. 835AN-835AO)
In force
835AN. Application of Chapter 6
In force
835AO. Withholding tax mismatch outcome
Chapter 7 Tax residency mismatch (ss. 835AP-835AQ)
In force
835AP. Application of Chapter 7
In force
835AQ. Tax residency double deduction mismatch outcome
Chapter 8 Imported mismatch outcomes (ss. 835AR-835AS)
In force
835AR. Application of Chapter 8
In force
835AS. Imported mismatch outcome
Chapter 9 Structured arrangements (ss. 835AT-835AU)
In force
835AT. Application of Chapter 9
In force
835AU. Structured arrangements
Chapter 10 Carry forward (s. 835AV)
In force
835AV. Carry forward
Chapter 10A Reverse hybrid mismatches (ss. 835AVA-835AVD)
In force
835AVA. Interpretation (Chapter 10A)
In force
835AVB. Collective investment scheme
In force
835AVC. Application (Chapter 10A)
In force
835AVD. Reverse hybrid mismatch outcome
Chapter 11 Application of this Part (ss. 835AW-835AX)
In force
835AW. Scope of application
In force
835AX. Order of application