Are We There Yet? International Implementation of Hybrid Mismatch Rules

Journal
Brabazon, M.L.
Australia; European Union; International; New Zealand; OECD; United Kingdom; United States
Bulletin for International Taxation 2019 (Volume 73), No. 6/7
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article provides an overview of hybrid mismatch recommendations under Action 2 of the OECD/G20 Base Erosion and Profit Shifting Project and the EU Anti-Tax Avoidance Directive (2016/1164 and 2017/952), a snapshot of their international implementation to date and a preliminary comparison of hybrid mismatch legislation in specific countries.