OECD releases report Neutralising the tax effects of branch mismatch arrangements (BEPS Action 2)
On 27 July 2017 the OECD released a report Neutralising the tax effects of branch mismatch arrangements (BEPS Action 2). This report sets out recommendations for domestic rules that put an end to the use of hybrid entities to generate multiple deductions for a single expense or deductions without corresponding taxation of the same payment. For more information, click here. CFN-artikelnr. 20170728-8 BRONDOCUMENT BRON: www.oecd.org Land/gebiedsdeel: OECD Betreft: OECD, branch ...