The Difficult Imported Mismatch Rules: BEPS Action 2 Recommendations
The OECD recommended various rules that countries can adopt to combat hybrid mismatch arrangements in their domestic tax system. However, its success would not come when the integrity measure, namely "imported mismatch rules", does not operate as intended. This article examines how the imp...
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| Format: | Journal Article |
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2017
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| Online Access: | https://www.ibfd.org/IBFD-Products/Journal-Articles/Finance-and-Capital-Markets/collections/dfi/html/dfi_2017_06_int_1.html http://hdl.handle.net/20.500.11937/84392 |