BEPS Action 2 latest report provides 5 recommendations to tackle branch mismatch arrangements

Jul 27,2017

OECD Inclusive Framework on BEPS releases final report on branch mismatch structures under BEPS Action 2 (Neutralising the Effects of Hybrid Mismatch Arrangements), pursuant to stakeholders comments received on the discussion draft released last year; The 2017 report sets out recommendations for branch mismatch rules that would bring the treatment of th...


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