Hybrid Mismatch Arrangements: Tax Policy and Compliance Issues
收藏Organisation for Economic Co-operation and Development2026-03-28 收录
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https://www.oecd.org/en/publications/hybrid-mismatch-arrangements_dcb1b67a-en.html
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Aggressive Tax Planning is an increasing source of concern for many governments. This new OECD report describes the most common types of hybrid mismatch arrangements (i.e. arrangements exploiting differences in the tax treatment of instruments, entities or transfers between two or more countries) and the effects they aim to achieve. It summarises...
