Are we there yet? electrónico international implementation of hybrid mismatch rules Mark Brabazon
By: Brabazon, Mark.
Material type: ArticlePublisher: 2019Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | ELUSION FISCAL | ASIMETRÍAS HÍBRIDAS | PREVENCIÓN | PROGRAMAS | ATAD | LEGISLACION In: Bulletin for International Taxation v. 73, n. 6/7, June/July 2019Summary: This article provides an overview of hybrid mismatch recommendations under Action 2 of the OECD/G20 Base Erosion and Profit Shifting Project and the EU Anti-Tax Avoidance Directive (2016/1164 and 2017/952), a snapshot of their international implementation to date and a preliminary comparison of hybrid mismatch legislation in specific countries.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2019/6/7-3 (Browse shelf) | Available | BIT/2019/6/7-3 |
Disponible únicamente en formato electrónico.
Resumen.
This article provides an overview of hybrid mismatch recommendations under Action 2 of the OECD/G20 Base Erosion and Profit Shifting Project and the EU Anti-Tax Avoidance Directive (2016/1164 and 2017/952), a snapshot of their international implementation to date and a preliminary comparison of hybrid mismatch legislation in specific countries.
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