hybrid mismatch
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The concept hybrid mismatch represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
hybrid mismatch
Resource Information
The concept hybrid mismatch represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- hybrid mismatch
100+ Items that share the Concept hybrid mismatch
Context
Context of hybrid mismatchSubject of
- 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
- ATAD 2 : Anti-Tax Avoidance Directive
- ATAD II - Ausweitung der Abwehrmaßnahmen gegen steuerlich hybride Gestaltungen auf Drittlandsfälle
- 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-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
- Assessing the tax benefits of hybrid arrangements - evidence from the Luxembourg leaks
- 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 : hybrid mismatch arrangements
- BEPS Action 2 : neutralising the effects on hybrid mismatch arrangements
- BEPS Action 2 : trusts as hybrid entities
- 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
- 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
- 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
- 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?
- Design choices for unilateral and multilateral foreign minimum taxes
- Developments in Australian anti-hybrid legislation
- 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 Anti-Tax-Avoidance-Richtlinie
- Die Auswirkungen des MLI auf das Österreichische DBA-Netzwerk
- Die EU-Kommission im Kampf gegen BEPS - das EU-Maßnahmenpaket zur Bekämpfung von Steuervermeidung
- 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 neuen Regelungen zu hybriden Gestaltungen im Überblick = An overview of the new provisions on hybrid mismatches
- Double (non-)taxation and EU law
- EU anti-tax avoidance package : impacts on financial institutions
- EU law compatibility of BEPS Action 2 : neutralising the effects of hybrid mismatch arrangements
- El Plan de Acción sobre Erosión de Bases Imponibles y Traslado de Beneficios (BEPS) : G-20, OCDE y Unión Europea
- 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
- Financial transactions (loans)
- 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 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
- 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
- Implementation in Luxembourg of the EU Anti-Tax Avoidance Directive
- Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) in Austria
- Implementing key BEPS Actions : where do we stand?
- 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 taxation : law and practice in Hong Kong and China
- Internationale aspecten van de C(C)CTB
- Internationale fiscale transitie
- Investment risk of the EU's anti-Tax Avoidance Directive
- Is ATAD a black hole? The impact on international tax planning
- 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
- Learning the instrument
- Les propositions de Directives européennes sur l'Assiette commune et l'Assiette commune consolidée de l'impôt des sociétés
- 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
- Medidas contra el fraude fiscal internacional
- 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'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
- 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
- Pasado, presente y futuro de BEPS
- Protecting the tax base - BEPS and beyond
- Recent Luxembourg tax trends in the private equity environment
- Recent measures to counter hybrid mismatch arrangements at the EU level
- 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"
- Réforme fiscale à l'impôt des sociétés et transposition des directives ATAD
- 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
- Tales of the unexpected : the long arm of the UK hybrid rules
- Tax Cuts and Jobs Act : transfer pricing implications
- 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 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 impact of ATAD 2 on real estate and private equity funds
- The impact of the multlateral instrument on China
- The implementation of ATAD into Luxembourg law
- The implementation of anti-BEPS rules in the EU : a comprehensive study
- 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 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
- 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
- Wetsvoorstel implementatie ATAD 2 naar Kamer gestuurd
- What is Europe doing about tax avoidance?
- 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>
