Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 - 2015 Final Report

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62 citations0/0 files storedOECD/G20 base erosion and profit shifting project

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Taxation and Legal Issues Economic and Fiscal Studies Corporate Taxation and Avoidance

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Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 2.

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2024Tax Challenges Arising from the Digitalisation of the Economy – Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2023)2017Neutralising the Effects of Branch Mismatch Arrangements, Action 2

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