CTHIn ForceLegislation
Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024
10‑40 Meaning of Reverse Hybrid Entity10‑40 Meaning of Reverse Hybrid Entity
Start here
Get a plain-English read of 10‑40 Meaning of Reverse Hybrid Entity
Turn the raw legal text into a practical explanation grounded in Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024.
10‑40 Meaning of Reverse Hybrid Entity
A Flow‑Through Entity is a Reverse Hybrid Entity with respect to its income, expenditure, profit or loss to the extent that it is not fiscally transparent in the jurisdiction in which the owner is located.