BEPS Action 2: Hybrid Mismatch Arrangements

Type

Journal

Author

Carman, P.D.

Country

United States

Published Date

April 30, 2015

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2015 (Volume 17), No. 3

DOI

https://doi.org/10.59403/2p9ercr

Document

Go to Tax Research Platform

The author provides an in-depth analysis of the OECD report on BEPS Action 2 and its potential impact on international tax planning.