The Resource Cross-border hybrid mismatch arrangements in a post-BEPS world : U.S. and EU perspectives

Cross-border hybrid mismatch arrangements in a post-BEPS world : U.S. and EU perspectives

Label
Cross-border hybrid mismatch arrangements in a post-BEPS world : U.S. and EU perspectives
Title
Cross-border hybrid mismatch arrangements in a post-BEPS world : U.S. and EU perspectives
Creator
Subject
Language
eng
Summary
This article examines the impact of the OECD guidance on hybrid mismatch arrangements in the U.K., the Netherlands, Luxembourg and Ireland and reviews the challenges of multi-jurisdictional efforts to implement cross-border harmonization in the context of abusive hybrid mismatch arrangements, particularly for U.S. multinationals
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 25 (2017), no. 18 ; 14 p
http://library.link/vocab/creatorName
Grisales-Racini, O
Language note
English
http://library.link/vocab/subjectName
  • hybrid mismatch
  • MNE
Label
Cross-border hybrid mismatch arrangements in a post-BEPS world : U.S. and EU perspectives
Instantiates
Publication
Label
Cross-border hybrid mismatch arrangements in a post-BEPS world : U.S. and EU perspectives
Publication

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