The Resource Der endgültige OECD-Bericht zur Massnahme 2 des BEPS-Aktionsplans (Hybrid Mismatch Arrangements) - der grosse Wurf? = The OECD report on action 2 of the BEPS Action Plan (hybrid mismatch arrangements) - a great success?

Der endgültige OECD-Bericht zur Massnahme 2 des BEPS-Aktionsplans (Hybrid Mismatch Arrangements) - der grosse Wurf? = The OECD report on action 2 of the BEPS Action Plan (hybrid mismatch arrangements) - a great success?

Label
Der endgültige OECD-Bericht zur Massnahme 2 des BEPS-Aktionsplans (Hybrid Mismatch Arrangements) - der grosse Wurf? = The OECD report on action 2 of the BEPS Action Plan (hybrid mismatch arrangements) - a great success?
Title
Der endgültige OECD-Bericht zur Massnahme 2 des BEPS-Aktionsplans (Hybrid Mismatch Arrangements) - der grosse Wurf? = The OECD report on action 2 of the BEPS Action Plan (hybrid mismatch arrangements) - a great success?
Creator
Subject
Language
eng
Summary
On 16 September 2014, the OECD published the edited report regarding action 2 of the BEPS Action Plan ("Neutralising the effects of hybrid mismatch arrangements"). The authors explain the OECD's recommendations for adaptations to be made in domestic and tax treaty law provisions and examine as to whether these recommendations are, in fact, compatible with EU law and tax treaty provisions in both Germany and Austria
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 25 (2015),
http://library.link/vocab/creatorName
  • Kahlenberg, C
  • Kudert, S
Geographic coverage
  • European Union
  • International
Language note
German
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • hybrid mismatch
  • tax planning
  • treaty policy
  • EU law
Label
Der endgültige OECD-Bericht zur Massnahme 2 des BEPS-Aktionsplans (Hybrid Mismatch Arrangements) - der grosse Wurf? = The OECD report on action 2 of the BEPS Action Plan (hybrid mismatch arrangements) - a great success?
Instantiates
Publication
Label
Der endgültige OECD-Bericht zur Massnahme 2 des BEPS-Aktionsplans (Hybrid Mismatch Arrangements) - der grosse Wurf? = The OECD report on action 2 of the BEPS Action Plan (hybrid mismatch arrangements) - a great success?
Publication

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