Hybrid mismatch arrangements - Corporate tax statistics
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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https://data-explorer.oecd.org/vis?lc=en&df[ds]=dsDisseminateFinalDMZ&df[id]=DSD_QDD_ACT2@DF_QDD_ACT2&df[ag]=OECD.CTP.TPS
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The 2015 BEPS Action 2 Final report and the Branch Mismatch Arrangements Report sets out recommendations to neutralise the effects of hybrid mismatch arrangements that exploit differences in the tax treatment of instruments or entities between jurisdictions. Such arrangements can result in double non-taxation, double deductions or long-term...
