hybrid mismatch
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hybrid mismatch
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- 2014 Autumn Statement contains BEPS measures
- 2019 Australian "election" budget - significant international tax measures
- A multi-level approach to ''Treaty entitlement'' under the BEPS Project
- A multilateral instrument for updating the tax treaty network
- ATAD 2 : Anti-Tax Avoidance Directive
- ATAD 2's punishment of disregarded entities : potential Italian remedies for double taxation
- ATAD II - Ausweitung der Abwehrmaßnahmen gegen steuerlich hybride Gestaltungen auf Drittlandsfälle
- ATAD II - overview and open issues - part I
- ATAD implementation in the Netherlands
- AURES holdings a.s. (C-405/18) at the intersection of cross-border loss relief, corporate exit taxation and dual residency mismatches
- Action 2 and the Multilateral Instrument : is the reservation power putting coordination at stake?
- Action 2: neutralising the effect of hybrid mismatch arrangements
- Addressing hybrid PE mismatches : the guidance of the Code of Conduct Group
- An overview of ATAD implementation in EU Member States
- Anti-BEPS-Richtlinie : Erweiterung um Regelungen zur Neutralisierung von hybriden Gestaltungen mit Drittstaaten
- Anti-BEPS-Richtlinie : Konzernsteuerrecht im Umbruch?
- Anti-belastingontwijkingsrichtlijn uitgebreid
- Anti-hybrid legislation : Finance Act 2019
- Anti-hybrid legislation : update on Revenue guidance
- Anti-hybrid rules arrive (finally) in Canada
- Anti-hybrids : the current state of play
- Anti-tax Avoidance Directive 2 : an overview
- Anti-tax avoidance directive (2016/1164) : new EU policy horizons
- Are we there yet? International implementation of hybrid mismatch rules
- Asian voices : BEPS and beyond
- Asimetrías e instrumentos financieros híbridos : la (in)compatibilidad del Artículo 15 bis 1 LIS con el derecho de la Unión Europea y los convenios para evitar la doble imposición = hybrid mismatches and hybrid financial instruments : the (in)compatibility of Article 15 bis 1 CITL with EU Law and tax treaties
- Asimetrías híbridas : Real Decreto-Ley 4/2021 = Hybrid mismatches : Royal Decree-Law 4/2021
- Assessing the tax benefits of hybrid arrangements - evidence from the Luxembourg leaks
- Asymmetrie bij samenloop anti-mismatchbepalingen en renteaftrekbeperkingen wegens het ruime begrip aftrek
- Ausgewählte Praxisbeispiele zur Relevanz der US-Steuervorschriften für deutsche Konzerne
- Australia's hybrid mismatch rules - what's changed
- BEPS : Neutralisierung der Effekte von hybriden Gestaltungen im Abkommensrecht durch das Multilaterale Instrument (Teil 1)
- BEPS : Neutralisierung der Effekte von hybriden Gestaltungen im Abkommensrecht durch das Multilaterale Instrument (Teil 2)
- BEPS : where are we now?
- BEPS Action 2 : 2014 Deliverable - neutralising the effects of hybrid mismatch arrangements and its compatibility with the non-discrimination provisions in tax treaties and the Treaty on the Functioning of the European Union
- BEPS Action 2 : Italian ACE Regime
- BEPS Action 2 : hybrid mismatch arrangements
- BEPS Action 2 : neutralising the effects on hybrid mismatch arrangements
- BEPS Action 2 : trusts as hybrid entities
- BEPS Action 2 and the non-discrimination rule under the GATS
- BEPS in Latin America (Part II) : a review of the implementation of Actions 2, 3, 4 and 12
- BEPS update : OECD Multilateral Instrument
- BEPS, ATAP, and the new tax dialogue : ¿a Transatlantic competition?
- BEPS-Handbuch : Maßnahmen gegen Gewinnverlagerung und Gewinnverkürzung internationaler Konzerne
- Base erosion and profit shifting : a blueprint for Africa's response
- Because not there, neither here? Examining the 'mirror legislation' status of the U.K.'s new anti-hybrid rules
- Blauwdruk voor een grensoverschrijdende fiscale eenheid in de vennootschapsbelasting
- Blickpunkt BEPS : Aktueller Stand des BEPS-Projektes
- Blickpunkt International
- Blickpunt international
- CFE Forum Reports on European Taxation - 5 : Tax law in the light of judgments - interaction between European Law and domestic courts - 2012 ; Tax planning : what is (un)acceptable - 2013
- Canada and BEPS : what goes around comes around
- Changes to hybrid mismatch rules
- Cohérence internationale de l'imposition des entreprises : analyse au regard du projet de lutte contre l'erosion de la base d'imposition et le transfert de bénéfices de l'OCDE (projet BEPS)
- Concierto económico y BEPS
- Controlled foreign companies : selected policy issues - or the missing elements of BEPS Action 3 and the Anti-Tax Avoidance Directive
- Controversial issues in international tax law : BEPS, tax treaties and unilateral tax measures
- Coordination between Italy’s anti-hybrid mismatch rules and Italy’s CFC regime proves complicated
- Corporate tax changes
- Corporate taxation, group debt funding and base erosion : new perspectives on the EU Anti-Tax Avoidance Directive
- Critical review of the ATAD implementation : the implementation of the ATAD in Greece
- Cross-border hybrid mismatch arrangements in a post-BEPS world : U.S. and EU perspectives
- Cyprus rolls out Anti-Tax Avoidance Directive
- Das MLI - eine Revolution im internationalen Steuerrecht?
- De "Brexit": een uitgelezen kans voor Nederland als fondsenland!
- De Nederlandse implementatie van ATAD2 : het consultatiedocument
- De verschillende gedaanten van belastingvermijding in BEPS, Europees recht en nationaal recht
- 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 persönliche Anwendungsbereich der strukturierten Gestaltung nach Paragr. 14 Abs 5 KStG = The personal scope of structured arrangements according to Section 14 Austrian Corporate Income Tax Act
- Design choices for unilateral and multilateral foreign minimum taxes
- Developments in Australian anti-hybrid legislation
- Developments in the tax classification of partnerships in the Netherlands
- Die "Primary Response" nach dem EU Anti-Tax Avoidance Package im Kontext deutscher Reaktionen = The "Primary Response" according to the EU Anti-Tax Avoidance Package in the context of German reactions
- Die Abhängigkeit zu anderweitigen Besteuerungsmerkmalen als Maßnahme gegen hybride Gestaltungen in Deutschland, den USA und der EU
- Die Anti-Hybrid-Regel des Paragr. 4k EStG - Ausgewählte Anwendungs- und Auslegungsfragen im Inbound-Kontext
- Die Anti-Tax-Avoidance-Richtlinie
- Die Auswirkungen des MLI auf das Österreichische DBA-Netzwerk
- Die Dual-Inclusion-Income-Ausnahme des Paragr. 4k Abs. 4 Satz 3 EStG-E bei konzerninternen Leistungsbeziehungen
- Die EU-Kommission im Kampf gegen BEPS - das EU-Maßnahmenpaket zur Bekämpfung von Steuervermeidung
- Die Konkurrenz von Paragr. 4k EStG zu Paragr. 4h und Paragr. 4i EStG
- Die Umsetzung der ATAD-Richtlinie in Luxemburg : Auswirkungen auf typische Steuergestaltungen
- Die Umsetzung von BEPS in Ungarn : praktische Fragen u. a. zum CbC Reporting und zur Zinsschrankenregelung ab 2019
- Die Vernunft als Maßstab findet Eingang in das Einkommensteuerrecht : Erläuterung der Bestimmungen zur Abwehr hybrider Gestaltungen nach Paragr. 4k EStG
- Die geplanten Anti-Hybrid-Regeln in Deutschland : der neue Paragr. 4k dEStG = The planned anti-hybrid rules in Germany : the new Section 4k German Income Tax Act
- Die neuen Regelungen zu hybriden Gestaltungen im Überblick = An overview of the new provisions on hybrid mismatches
- Double (non-)taxation and EU law
- Double trouble : BEPS Action 2 stares back in the mirror legislation rule
- Dreidimensionale Betrachtung der Anti-Hybrid- und CFC-Regeln : Wechselwirkungen des Paragr. 4k EStG mit der Hinzurechnungsbesteuerung und dem US-Steuerrecht
- EU anti-tax avoidance package : impacts on financial institutions
- EU law compatibility of BEPS Action 2 : neutralising the effects of hybrid mismatch arrangements
- Een hybride mismatch maar dan anders : de documentatieverplichting uit de implementatiewet ATAD2 en buitenlands recht
- Einführung von Anti-Hybridregelungen durch das ATAD-Umsetzungsgesetz - Teil 2 : Die Paragr. 4k EStG flankierenden Regelungen
- El Plan de Acción sobre Erosión de Bases Imponibles y Traslado de Beneficios (BEPS) : G-20, OCDE y Unión Europea
- El impuesto sobre sociedades en 2021 = Corporate Income Tax 2021
- Erweiterungen der Anti-BEPS-Richtlinie - ATAD 2 : Bekämpfung von Steuervermeidungspraktiken durch hybride Gestaltungen
- Finance (No. 2) Act 2017 Notes
- Finance Act 2016 Notes
- Finance Act 2019 Notes
- Finance Act Notes 2021 : Section 36 and Schedule 7 : hybrid and other mismatches
- Financial transactions (loans)
- Fiscalità internazionale e dei gruppi
- Germany's proposed anti-hybrid rules
- Gesetzliche Unschärfen bei der Anwendung der Double-Deduction-Regelung des Paragr. 4k Abs. 4 EStG i.d.F. des ATADUmsG - (ungewollte) Kollateralschäden aus der Umsetzung der ATAD bereits absehbar?
- Gli effetti di BEPS e delle ultime pronunce di legittimità sui rilievi in tema di esterovestizione
- Hybrid Mismatches im Ertragsteuerrecht
- Hybrid entities and DTA relief : India and New Zealand approach
- Hybrid entity mismatches : exploring three alternatives for coordination
- Hybrid entity mismatches and the international trend of matching tax outcomes : a critical approach
- Hybrid mismatch and targeted integrity rules
- Hybrid mismatch arrangements : OECD recommendations and German practice
- Hybrid mismatch arrangements : a myth or a problem that still exists?
- Hybrid mismatch arrangements : interest deductions and other financial payments
- Hybrid mismatch arrangements : tax policy and compliance issues
- Hybrid mismatches : game over?
- Hybrid mismatches and the BEPS project : a Spanish perspective on Brazilian juros
- Hybrid transactions in the form of loans
- Hybride Betriebsstätten im Fokus der OECD - Folgerungen aus dem OECD-Bericht zu den sog. Branch Mismatches
- Hybride Gestaltungen im Lichte des EU-Meldepflichtgesetzes = Hybrid mismatches in light of the European Reporting Obligation Act
- Hybride Gestaltungen im internationalen Steuerrecht : der Statusbericht der OECD aus österreichischer Sicht = the OECD Status report on hybrid mismatch arrangements in international tax law from the Austrian perspective
- Hybride Gestaltungen und strukturelles Vollzugsdefizit - Anspruch und Grenzen der Administrierbarkeit
- Hybride mismatches : een blik op het doolhof van de Belgische implementatie
- Hybrids under the current EU legislative framework
- Impact of the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting on the taxation of fiscally transparent entities under the Australia - UK double tax agreement
- Implementatie ATAD en andere recente fiscale ontwikkelingen in Duitsland
- Implementation in Luxembourg of the EU Anti-Tax Avoidance Directive
- Implementation of ATAD 2 in Luxembourg and implications for alternative investment funds
- Implementation of the EU ATAD in Spain : outstanding Issues of a Partial Transposion
- Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) in Austria
- Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) in Portugal
- Implementation of the EU Anti-Tax Avoidance Directive regarding hybrid mismatches in Romania
- Implementing key BEPS Actions : where do we stand?
- Importierte Besteuerungsinkongruenzen gemäß Paragr. 4k Abs. 5 EStG - Janz schön kompliziert ..
- In search of single taxation : the twilight of an idol?
- Institute responds to Department of Finance and OECD consultations
- International tax law following the OECD/G20 Base Erosion and Profit Shifting Project
- International tax measures in Canada's budget 2021
- International taxation : law and practice in Hong Kong and China
- Internationale aspecten van de C(C)CTB
- Internationale fiscale aspecten van het hervormde vennootschapsrecht
- Internationale fiscale transitie
- Introduction of exit taxation and hybrid mismatch rules in Greece
- Investment risk of the EU's anti-Tax Avoidance Directive
- Is ATAD a black hole? The impact on international tax planning
- Issues facing multinational groups in determining the deductibility of royalty payments made to foreign affiliates : effective tax planning strategies related to the interplay between the OECD's BEPS 2.0 Action Plan 2 and the U.S.'s GILTI regime
- Keine Mitteilungspflicht gem. para. 138d ff. AO für hybride Gestaltungen : Entfallen deren Meldungen wegen Paragr. 4k EStG-RefE?
- Korrespondenzregelungen : Linking rules zwischen materiellem Recht und Verfahrensrecht
- L'ambition de l'Union européenne d'introduire des règles anti-abus dans les lois disparates de ses Etats membres
- LBO transactions to change under EU anti-tax-avoidance directive
- La Directiva de la Unión Europea contra la elusión fiscal
- La armonización de las normas contra la elusión fiscal relativas a la fiscalidad directa en la Unión Europea
- La incorporación al impuesto sobre sociedades español de las asimetrías híbridas. Transposición de la Directiva ATAD II = Hybrid mismatches incorporation to Spanish corporate tax law. The ATAD II transposition
- Las nuevas normas anti-híbridos introducidas por el real decreto-ley 4/2021, de 9 de marzo : posibles problemas de compatibilidad con las libertades fundamentales de la unión europea = The new linking rules introduced by RD-L 4/2021, of March 9, 21 : possible compatibility problems with the fundamental freedoms of the European Union
- Learning the instrument
- Les propositions de Directives européennes sur l'Assiette commune et l'Assiette commune consolidée de l'impôt des sociétés
- Ley 5/2022 : una nota sobre la regulación en materia de asimetrías híbridas
- Limiting base erosion
- Luxembourg adopts EU Anti-Tax Avoidance Directive
- Luxembourg implements ATAD 2 (Part 1)
- Luxembourg implements ATAD 2 (Part 2)
- Luxembourg releases draft law implementing ATAD
- Luxembourg tax reform - what's changing in 2019? (part 2)
- MLI Part Two : Hybrid mismatches
- MLI made easy
- Medidas contra el fraude fiscal internacional
- Mexico's undertaxed payment rule and its interplay with FDII, GILTI, and subpart F
- Neue Vorgaben zu Besteuerungsinkongruenzen im Zusammenhang mit Betriebsstätten ("Branch Mismatch Arrangements")
- Neutralising the effects of hybrid mismatch arrangements
- Neutralising the effects of hybrid mismatch arrangements
- Neutralising the effects of hybrid mismatch arrangements, Action 2 - 2015 final report
- New Code Sec. 267A : the United States joins the anti-hybrid mix
- New Zealand anti-hybrid rules
- New Zealand's BEPS proposals go beyond OECD's recommendations
- Non-discrimination in tax treaty law and world trade law : the impact of formal, substantive and subjective approaches
- Notional interest deduction regimes in Europe : through the prism of ATAD 2 and domestic anti-hybrid mismatch rules
- Novedades en fiscalidad de no residentes para 2021 = Legislative updates in non-resident taxation in Spain, 2021
- O BEPS e o tratamento tributário dos instrumentos financeiros híbridos no Brasil = The BEPS and the tax treatment of hybrid financial instruments in Brazil
- OECD Report on hybrid mismatch arrangements : tax policy and compliance
- OECD hybrid rules vs. U.S. DCL rules : achieving tax harmony
- Op weg naar balans in de vennootschapsbelasting : analyses en aanbevelingen
- Paragr. 14 KStG, Betriebsstätten und Subject-to-Tax-Klauseln nach Pillar Two der OECD = Section 14 Austrian Corporate Income Tax Act, permanent establishments, and subject-to-tax clauses under Pillar Two of the OECD
- Pasado, presente y futuro de BEPS
- Protecting the tax base - BEPS and beyond
- Recent Luxembourg tax trends in the private equity environment
- Recent amendments to EU, Luxembourg and US tax laws, and their implications for US holding and financing branch structures
- Recent measures to counter hybrid mismatch arrangements at the EU level
- Reconstructing the treaty network
- Reform der Unternehmensbesteuerung im Binnenmarkt = Reform of corporate taxation in the single market
- Regulatory capital, hybrids and the OECD recommendations under Action 2
- Reverse hybrid mismatches and international taxation : the U.S. perspective
- RuSt 2017: Highlights aus dem Workshop "Internationales Steuerrecht"
- Rulings met internationaal karakter
- Réforme fiscale à l'impôt des sociétés et transposition des directives ATAD
- Seminar B: Form and substance
- Some reflections on the proposed revisions to the OECD Model and Commentaries, and on the multilateral instrument, with respect to fiscally transparent entities
- State aid and direct taxation
- Status quo und Zukunft der Lizenzschranke : was folgt noch aus Aktionspunkt 5 des BEPS-Projekts?
- TCJA : a response to BEPS
- Tackling reverse-hybrid and entity classification mismatches in the Netherlands
- Tagungsbericht zum IFA-Kongress 2019 in London
- Tales of the unexpected : the long arm of the UK hybrid rules
- Targeted integrity rule and its application
- Tax Cuts and Jobs Act : transfer pricing implications
- Tax avoidance with hybrid financial instruments among European countries
- Tax impact of recent policy changes for the Irish real estate industry
- The ATAD 2 anti-hybrid rules versus EU member state tax treaties with third states : is override possible?
- The ATAD and its effect on German tax law
- The Anti-Avoidance Directive in Ireland : winds of change or an easterly breeze?
- The Anti-Tax Avoidance Directive 2 and hybrid financial instruments : countering deduction and non-inclusion schemes in third-country situations
- The Brazilian case law on the single tax principle : a case of tax treaty override
- The EU Anti-Tax Avoidance Directive : a UK perspective
- The EU Anti-Tax Avoidance Directive and the Base Erosion and Profit Shifting (BEPS) Action Plan : necessity and adequacy of the measures at EU level
- The European Union's struggle with mismatches and aggressive tax planning : Report of the Amsterdam Centre for Tax Law (ACTL) Conference held in Amsterdam on April 5, 2013
- The OECD report on hybrid mismatch arrangements
- The UK's emerging response to the EU's ATAD
- The US IRS publishes regulations on hybrid instruments and entities
- The anti-hybrid rules of the new dividends received deduction
- The curious reform of foreign source income
- The difficult imported mismatch rules : BEPS Action 2 recommendations
- The external tax strategy of the EU in a post-BEPS environment
- The hybrid financial instruments : the effects of the OECD BEPS Action 2 Report and the ATAD
- The impact of ATAD 2 on real estate and private equity funds
- The impact of the multlateral instrument on China
- The implementation and lasting effects of the multilateral instrument
- The implementation of ATAD by the UK
- The implementation of ATAD into Luxembourg law
- The implementation of anti-BEPS rules in the EU : a comprehensive study
- The implementation of the ATAD in Italy
- The imported mismatch rule in light of the fundamental freedoms
- The influence of the BEPS Multilateral Instrument on tax treaties concluded by non-signatory countries
- The influence of the OECD multilateral convention on Mexico's tax treaties
- The new Australia-Germany Income and Capital Tax Treaty (2015) : a tax treaty for the era of the OECD/G20 BEPS initiative?
- The new EU initiative on fighting shell entities : tackling a nonissue?
- The scope of the DCL Regulations
- To what extent is the OECD BEPS Action 2 reflected in the EU ATAD II and has European tax law sufficiently been followed
- U.S. tax review [final regulations on hybrids : part 1]
- United Kingdom : BEPS and the Finance (No. 2) Bill
- United Nations handbook on selected issues in protecting the tax base of developing countries
- United Nations handbook on selected issues in protecting the tax base of developing countries
- Verdragstoepassing bij hybride mismatches onder het multilaterale instrument
- Versagung des Betriebsausgabenabzugs bei Besteuerungsinkongruenzen nach Paragr. 4k EStG-E (Teil I)
- Verschärfung des Betriebsausgabenabzugs bei sog. Besteuerungsinkongruenzen - Entwurf eines Paragr. 4k EStG i.R.d. ATADUmsG
- Wetsvoorstel implementatie ATAD 2 naar Kamer gestuurd
- What is Europe doing about tax avoidance?
- Wichtige Änderungen im slowakischen Steuerrecht 2020 und 2021 = Important amendments to Slovak tax law in 2020 and 2021
- Wohin entwickelt sich das internationale Steuerrecht? = Where will international tax law move?
- Änderung der Anti-BEPS-Richtlinie : neue Bestimmungen für hybride Gestaltungen = Amendment to the Anti-Tax Avoidance Directive : new provisions on hybrid mismatches
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/pBejdP8j6YA/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/pBejdP8j6YA/">hybrid mismatch</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/pBejdP8j6YA/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/pBejdP8j6YA/">hybrid mismatch</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
