OECD Home › Centre for Tax Policy and Administration › Aggressive tax planning › Hybrid Mismatch Arrangements: Tax Policy and Compliance Issues
Press release | Table of contents | More information
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Publication Date: 05/03/2012 Pages: 25 |
Aggressive Tax Planning is an increasing source of concern for many governments. This new OECD report describes the most common types of hybrid mismatch arrangements (i.e. arrangements exploiting differences in the tax treatment of instruments, entities or transfers between two or more countries) and the effects they aim to achieve. It summarises the tax policy issues raised by these arrangements and describes the policy options to address them, with a focus on domestic law rules which deny benefits in the case of hybrid mismatch arrangements and countries’ experiences regarding their application. The report concludes that the same concern that exists in relation to distortions caused by double taxation exists in relation to unintended double non- taxation and recommends a number of actions to be undertaken.
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Introduction
Chapter 1. Hybrid Mismatch Arrangements
Chapter 2. Policy Issues
Chapter 3. Policy Options
Chapter 4. Rules Specifically Addressing Hybrid Mismatch Arrangements
Chapter 5. Country Experience With The Application Of Rules Specifically Addressing Hybrid Mismatch Arrangements
Conclusions and Recommendations
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More information |
For further information, please contact Achim Pross (Achim.Pross@oecd.org) or Raffaele Russo (Raffaele.Russo@oecd.org) from the Centre for Tax Policy and Administration.
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