Neutralising the Effects of Hybrid Mismatch Arrangements

DOI:https://dx.doi.org/10.1787/9789264218819-en

This report, produced by the OECD/G20 Project on Base Erosion and Profit Shifting sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address such arrangements.



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