OECD releases a discussion draft on branch mismatch structures (BEPS Action 2)

  • By A&S
  • August 22, 2016
  • News

On August 22, 2016, the OECD released a discussion draft on branch mismatch structures. The report on BEPS Action 2 (Neutralising the Effects of Hybrids Mismatch Arrangements) sets out recommendations for domestic rules designed to neutralize mismatches in tax outcomes that arise in respect of payments under a hybrid…

read more