Tax News Update    Email this document    Print this document  

September 19, 2024
2024-1726

Tuesday, October 8 | International tax talk quarterly series with the EY Global Tax Desk Network (1 pm ET)

Anti-hybrid mismatch provisions - perspectives from across the world

The introduction of anti-hybrid mismatch provisions within and outside the EU effectively requires companies to identify hybrid mismatches in any jurisdiction where they operate (not only in the countries adopting the new rules). A hybrid mismatch occurring anywhere in the world (even in jurisdictions without anti-hybrid provisions) could be unexpectedly "imported," triggering potential tax consequences in jurisdictions not directly involved in the hybrid transaction (e.g., disallowance of local costs for the purchase of goods). Companies may also be required to comply with local reporting obligations and disclose potential hybrid structures.

In this webcast, panelists from Ernst & Young LLP will delve into the regional and local-country tax implications of anti-hybrid mismatch provisions that could affect US multinationals. Specifically, the webcast will focus on identifying when hybrid mismatches may occur and navigating the potential tax consequences. Panelists will also offer insights into the implications of the anti-hybrid mismatch provisions across various jurisdictions, including the EU member countries, Australia, the UK and Canada. They will provide a US perspective on the topic and address US local anti-hybrid provisions.

Date: Tuesday, 8 October 2024

Time: 1:00-2:00 p.m. ET New York; 10:00-11:00 a.m. PT Los Angeles

Registration: Register for this event.

Panelists

Anna Voortman, Partner, International Tax and Transaction Services, Ernst & Young LLP

Ella Kettenacker, Principal, UK Tax Desk, International Tax and Transaction Services, Ernst & Young LLP

Naomi Ross, Principal, Australia Tax Desk, International Tax and Transaction Services, Ernst & Young LLP

Sebastien Durand, Senior Manager, Canada Tax Desk, International Tax and Transaction Services, Ernst & Young LLP

Moderator

Emiliano Zanotti, Principal, Italy Tax Desk, International Tax and Transaction Services, Ernst & Young LLP

CPE credit offered: up to 1.2 depending on duration. Recommended field of study: Taxes. Learning objective: Identify regional tax considerations relevant to potential tax hybrid mismatches and assess the potential impact of US and local country tax factors. This intermediate-level, group internet-based course has no prerequisites or advanced preparation. Final CPE award to be based on content, polling and length of participation. See CPE FAQ for more information.

EY webcast managed and produced by Ernst & Young LLP's Tax Technical Knowledge Services Group, Washington, DC: Lynn Fairfax | lynn.fairfax@ey.comand Barbara Kirchheimer | Barbara.Kirchheimer@ey.com

Learn about and register for EY Tax webcasts

You can learn about and register for any EY Tax webcast here.