Hybrid Entity Payments – Extinct Species after the BEPS Action Plan?

Journal

Author

Popa, O.

Country

European Union

Published Date

11 August 2014

Issue

European Taxation 2014 (Volume 54), No. 9

DOI

https://doi.org/10.59403/1fk3y3d

Document

Go to Tax Research Platform

This note discusses the OECD recommendations for domestic laws targeting hybrid mismatch arrangements resulting from hybrid entity payments.