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This 2017 report sets out recommendations for branch mismatch rules that would bring the treatment of these structures into line with the treatment of hybrid mismatch arrangements as set out in the 2015 Report on Neutralising the Effects of Hybrids...
  • 16 Sep 2014
  • OECD
  • Pages: 100
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...
Chinese, French, German, Korean
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.
French, German
  • 26 Sep 2000
  • OECD
  • Pages: 280
This collection of papers provides the key elements needed to build and preserve corruption-free institutions, systems, and private enterprises.
French, Spanish
Die Bekämpfung von Gewinnverkürzung und Gewinnverlagerung (BEPS) ist ein zentrales Anliegen der Staaten. 2013 verabschiedeten die OECD- und G20-Staaten einen 15-Punkte-Aktionsplan gegen Gewinnverkürzung und Gewinnverlagerung. Diese Publikation ist...
English, French
  • 19 Sep 2014
  • OECD
  • Pages: 102
Dieser im Rahmen des OECD/G20-Projekts zu Gewinnverkürzung und Gewinnverlagerung erstellte Bericht enthält Empfehlungen für nationale Regeln zur Neutralisierung des Effekts hybrider Gestaltungen sowie für entsprechende Änderungen des OECD-Musterabkommens.
French, English, Korean, Chinese
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