Aggressive tax planning

Public comments received on the discussion draft on branch mismatch structures under Action 2 of the BEPS Action Plan

 

23/09/2016 - On 22 August 2016, interested parties were invited to provide comments on a discussion draft (French version available here) on Branch Mismatch Structures under Action 2 (Neutralising the Effects of Hybrids Mismatch Arrangements) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.