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Language: en
Pages: 87
Pages: 87
Type: BOOK - Published: 2016-09-06 - Publisher: Policy and Strategy, Inland Revenue, New Zealand
Hybrid mistmatch arrangements are one of the main base erosion and profit shifting (BEPS) strategies used by some large international companies to pay little or
Language: en
Pages: 454
Pages: 454
Type: BOOK - Published: 2015-10-15 - Publisher: OCDE
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
Language: en
Pages: 99
Pages: 99
Type: BOOK - Published: 2014-09-16 - Publisher: OCDE
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
Language: en
Pages:
Pages:
Type: BOOK - Published: 2016 - Publisher:
The OECD base erosion and profit shifting (BEPS) 15-point Action Plan contains two action points addressing aspects of financing in the broadest sense. Action 2
Language: en
Pages: 458
Pages: 458
Type: BOOK - Published: 2015-10-05 - Publisher: OECD Publishing
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
