Neutralising the Effects of Hybrid Mismatch Arrangements
This report sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address such arrangements. Once translated into domestic law, the recommendations in Part 1 of the report will neutralise the effe...
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| Corporate Authors: | , |
| Format: | eBook |
| Language: | Inglés |
| Published: |
Paris :
OECD Publishing
2014.
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| Series: | OECD/G20 Base Erosion and Profit Shifting Project,
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| Subjects: | |
| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706563006719 |
