Neutralising The Effects Of Hybrid Mismatch Arrangements Action 2 2015 Final Report

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Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 - 2015 Final Report
Language: en
Pages: 454
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Categories: Corporations
Type: BOOK - Published: 2015-10-15 - Publisher: OCDE

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This report sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Conv
OECD/G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 - 2015 Final Report
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Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adop
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This 2017 report sets out recommendations for branch mismatch rules that would bring the treatment of these structures into line with the treatment of hybrid mi
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This 2017 report sets out recommendations for branch mismatch rules that would bring the treatment of these structures into line with the treatment of hybrid mi
Neutralising the Effects of Hybrid Mismatch Arrangements
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This response has been prepared by Erika Barros Sierra, Jeffery Kadet, Francis Weyzig, Tomas Balco and Sol Picciotto , with comments from other members of the G