Hybrid transfers may give rise to a difference in tax treatment if, as a result of an arrangement to transfer of a financial instrument,12 the underlying return on that instrument is treated as derived simultaneously by more than one of the parties to the arrangement.
Zaradi hibridnih prenosov lahko pride do razlik v davčni obravnavi, če se zaradi ureditve za prenos finančnega instrumenta12 osnovni donos tega instrumenta obravnava, kot da ga hkrati prejme več kot ena stran, vključena v ureditev.