BEPS Action 2: Hybrid Mismatch Arrangements

Journal
Carman, P.D.
United States
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2015 (Volume 17), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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