A hybrid mismatch also includes the transfer of a financial instrument involving a taxpayer where the underlying return on the transferred financial instrument is treated for tax purposes as derived simultaneously by more than one of the parties to the arrangement, who are resident for tax purposes in different jurisdictions, giving rise to any of the following outcomes:
Hibridno neskladje vključuje tudi prenos finančnega instrumenta, ki vključuje davčnega zavezanca, pri čemer se osnovni donos prenesenega finančnega instrumenta za davčne namene obravnava, kot da izhaja hkrati od več strani v ureditvi, ki so rezidenti za davčne namene v različnih jurisdikcijah, kar privede do katerega koli od naslednjih rezultatov: