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Search results with tag "Hybrid mismatch arrangements"
Multilateral Convention to Implement Tax Treaty-Related ...
www.oecd.orghybrid mismatch arrangements, prevent treaty abuse, address artificial avoidance of permanent establishment status, and improve dispute resolution; Conscious of the need to ensure swift, coordinated and consistent implementation of the treaty- -
OECD/G20 Base Erosion and Profit Shifting Project OECD/G20 ...
www.oecd.orgother areas, such as recommendations on hybrid mismatch arrangements and best practices on interest deductibility, countries have agreed a general tax policy direction. In these areas, they areexpected to converge over time through the implementation of the agreed common approaches, thus enabling further consideration of whether such
19x27 CRC Template - OECD.org
www.oecd.orgAction 1 Addressing the Tax Challenges of the Digital Economy ..... 5. Action 2 Neutralising the Effects of Hybrid Mismatch Arrangements.....9