Neutralising the Effects of Hybrid Mismatch Arrangements

Neutralising the Effects of Hybrid Mismatch Arrangements
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ISBN-10 : OCLC:956700387
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Book Synopsis Neutralising the Effects of Hybrid Mismatch Arrangements by : Organisation for Economic Co-operation and Development

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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
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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