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Addressing Hybrid Mismatch Arrangements

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Multilateral Convention to Implement Tax Treaty-Related ...

www.oecd.org

hybrid mismatch arrangements, prevent treaty abuse, address artificial avoidance of permanent ... through entities or arrangements that are treated as fiscally transparent under the tax law of either ... Tax Agreement specifically addressing the residence of companies participating in dual-listed company arrangements.

  Addressing, Hybrid, Arrangement, Multilateral, Mismatch, Hybrid mismatch arrangements

OECD/G20 Base Erosion and Profit Shifting Project OECD/G20 ...

www.oecd.org

Addressing base erosion and profit shifting is a key priority of governments around the . globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a ... other areas, such as recommendations on hybrid mismatch arrangements and best practices on interest deductibility, countries have agreed a general tax policy ...

  Code, Addressing, Hybrid, Arrangement, Mismatch, Hybrid mismatch arrangements

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