Neutralising the Effects of Branch Mismatch Arrangements, Action 2: Inclusive Framework on BEPS
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https://www.oecd.org/en/publications/neutralising-the-effects-of-branch-mismatch-arrangements-action-2_9789264278790-en.html
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This 2017 report sets out recommendations for branch mismatch rules that would bring the treatment of these structures into line with the treatment of hybrid mismatch arrangements as set out in the 2015 Report on Neutralising the Effects of Hybrids Mismatch Arrangements (Action 2 Report).
