The Difficult Imported Mismatch Rules: BEPS Action 2 Recommendations

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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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Bibliographic Details
Main Author:	Allen, Christina
Format:	Journal Article
Published:	2017
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

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