ISBN:
9789264218819
Language:
English
Pages:
Online-Ressource (100 p.)
Series Statement:
OECD/G20 Base Erosion and Profit Shifting Project
Parallel Title:
Parallelausg. Neutraliser les effets des dispositifs hybrides
Parallel Title:
Parallelausg. Neutralisierung der Effekte hybrider Gestaltungen
Parallel Title:
Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements; (Korean version)
Parallel Title:
Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements; (Chinese version)
Parallel Title:
Parallelausg.: Neutraliser les effets des dispositifs hybrides
Parallel Title:
Parallelausg.: Neutralisierung der Effekte hybrider Gestaltungen
Parallel Title:
Parallelausg.: Neutralising the Effects of Hybrid Mismatch Arrangements: (Chinese version)
Parallel Title:
Parallelausg.: Neutralising the Effects of Hybrid Mismatch Arrangements: (Korean version)
Parallel Title:
Erscheint auch als Neutralising the effects of hybrid mismatch arrangements
Keywords:
Internationales Steuerrecht
;
Steuervermeidung
;
Gewinnverlagerung
;
Besteuerungsverfahren
;
OECD-Staaten
;
G20-Staaten
;
Taxation
Abstract:
This report 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. Once translated into domestic law, the recommendations in Part 1 of the report will neutralise the effect of cross-border hybrid mismatch arrangements that produce multiple deductions for a single expense or a deduction in one jurisdiction with no corresponding taxation in the other jurisdiction. Part 1 of the report will be supplemented by a commentary, which will explain the recommended rules and illustrate their application with practical examples. Part 2 of the report sets out proposed changes to the Model Convention that will ensure the benefits of tax treaties are only granted to hybrid entities (including dual resident entities) in appropriate cases. Part 2 also considers the interaction between the OECD Model Convention and the domestic law recommendations in Part 1.
DOI:
10.1787/9789264218819-en
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