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OECD discussion draft on branch mismatch structures

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The OECD is consulting until 19 September 2016 on a discussion draft which applies the findings of the report on BEPS Action 2 (neutralising the effects of hybrid mismatch arrangements) to five basic types of branch mismatch arrangements, making recommendations for domestic rule changes aimed at

The OECD is consulting until 19 September 2016 on a discussion draft which applies the findings of the report on BEPS Action 2 (neutralising the effects of hybrid mismatch arrangements) to five basic types of branch mismatch arrangements, making recommendations for domestic rule changes aimed at reducing the tax mismatches that result from these structures. See http://bit.ly/2beAKVd.

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