The Resource Double trouble : BEPS Action 2 stares back in the mirror legislation rule

Double trouble : BEPS Action 2 stares back in the mirror legislation rule

Label
Double trouble : BEPS Action 2 stares back in the mirror legislation rule
Title
Double trouble : BEPS Action 2 stares back in the mirror legislation rule
Creator
Subject
Language
  • eng
  • eng
Summary
This article focuses on the impact of foreign hybrid mismatch rules as mirror legislation under the dual consolidated loss (DCL) Regulations. First, it provides an overview of the relevant rules under the DCL Regulations, with examples of how they apply. Then, it explains the mirror legislation rule and its exceptions and how they apply, particularly in the context of a foreign hybrid mismatch rule as mirror legislation. Finally, it discusses circumstances that may serve to mitigate the impact of the mirror legislation rule
Citation source
In: International tax journal. - Riverwoods. - Vol. 46 (2020), no. 6 (November-December) ; p. 25-36
http://library.link/vocab/creatorName
  • Kroll, E.S
  • Leung, M. (Melody)
  • Ruig, D.N. de
  • Becker, A. (Adam)
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • hybrid mismatch
  • dual consolidated loss
  • GILTI
  • Subpart F income
  • CFC
Label
Double trouble : BEPS Action 2 stares back in the mirror legislation rule
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/G-I/ITJ/6_25-36.pdf
Publication
Note
20210827

Library Locations

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      52.3736660 4.9336932
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