BEPS Action 2 – Hybrid Mismatch Arrangements

2018-02-12T04:38:17+00:00

BEPS Action 2 - Hybrid Mismatch Arrangements BEPS Action 2 “Neutralizing the effect of hybrid mismatch arrangements” aims to neutralise the effects of hybrid mismatch arrangements. The OECD intends to do this by making changes to the model tax convention and providing recommendations on the design of domestic rules [...]

BEPS Action 2 – Hybrid Mismatch Arrangements2018-02-12T04:38:17+00:00