Changes - since April 2019 TIB

Changes identified between the final versions of the BEPS special reports and the April 2019 edition of the Tax Information Bulletin (Volume 31 Number 3).

• Hybrid and mismatch rules:
  • Page 42  of the TIB: Table 1 - section on specific rule recommendations is incorrect, the special report includes the correct version (page 8), a correction will be posted in the next edition of the Tax Information Bulletin.
  • Page 43 of the TIB: there is a 'v' that is not required at the end of the first sentence under the key definitions heading.
  • Page 91 of the TIB: no full stop at at the end of the first sentence under the scenario 2 heading.
  • Page 95 of the TIB: extra full stop in the second to last sentence under the hybrids compliance and disclosure  heading.
• Interest limitation rules:
  • Pages 102 and 103 of the TIB: the two paragraphs before example 1 on page 103 are duplicates of the text in the example.
  • Page 123 of the TIB: in example 11 the amount for equity should be 105, not 10.