The Resource Are we there yet? International implementation of hybrid mismatch rules

Are we there yet? International implementation of hybrid mismatch rules

Label
Are we there yet? International implementation of hybrid mismatch rules
Title
Are we there yet? International implementation of hybrid mismatch rules
Creator
Subject
Language
eng
Summary
This article provides an overview of hybrid mismatch recommendations under Action 2 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project and the EU Anti-Tax Avoidance Directive (2016/1164 and 2017/952), a snapshot of their international implementation to date and a preliminary comparison of hybrid mismatch legislation in specific countries (Australia, New Zealand, the United Kingdom and the United States)
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 73 (2019), no. 6/7 (special issue) ; p. 304-315
http://library.link/vocab/creatorName
Brabazon, M.L
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • hybrid mismatch
  • BEPS Project (OECD)
  • domestic tax law
  • ATAD
Label
Are we there yet? International implementation of hybrid mismatch rules
Instantiates
Publication
Label
Are we there yet? International implementation of hybrid mismatch rules
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...