Hybrid transfers could give rise to a difference in tax treatment if, as a result of an arrangement to transfer a financial instrument, the underlying return on that instrument was treated as derived by more than one of the parties to the arrangement.
Zaradi hibridnih prenosov bi lahko prišlo do razlik v davčni obravnavi, če se zaradi ureditve za prenos finančnega instrumenta osnovni donos tega instrumenta obravnava, kot da ga prejme več kot ena stran, vključena v ureditev.