Dealing with OECD’s “Neutralizing the effects of hybrid mismatch arrangements” (BEPS Action #2).

Dealing with OECD’s “Neutralizing the effects of hybrid mismatch arrangements” (BEPS Action #2).

Qualification mismatches can be powerful tools to reduce tax costs in a tax planning structure. How the OECD proposes to neutralize the effects of hybrid mismatch arrangements may/will impact MNC’s. This article provides a technical analysis. Continue reading Dealing with OECD’s “Neutralizing the effects of hybrid mismatch arrangements” (BEPS Action #2).

Advertisements