Aggressive tax planning

Public Consultation: Neutralise the effects of hybrid mismatch arrangements

 

15 May 2014 - OECD Conference Centre, Paris


A public consultation on BEPS Action Item 2 (Neutralise the effects of hybrid mismatch arrangements) was held in Paris at the OECD Conference Centre on 15 May 2014.

 

VIDEO ON DEMAND

This meeting was broadcast live on the internet:

 

BACKGROUND

In July 2013, the OECD published its Action Plan on Base Erosion and Profit Shifting. The Action Plan identifies 15 actions to address BEPS in a comprehensive manner and sets deadlines to implement these actions.

Action 2 of the BEPS Action Plan calls for the development of model treaty provisions and recommendations for the design of domestic rules to neutralise the effect of hybrid mismatch arrangements. The Action Plan calls for this work to be concluded by September 2014.

On 19 March 2014, interested parties were invited to comment on the discussion draft (Neutralise the effects of hybrid mismatch arrangements) related to Action 2 of the BEPS Action Plan. Comments received have now been published.

» Download the public comments

 

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MEETING DOCUMENTS

Agenda

Other meeting documents will be posted on this site as they become available.


REGISTRATION

Registration for attending this event is now closed.


CONTACT

Enquiries about the conference should be addressed to aggressivetaxplanning@oecd.org.

 

 

Related Documents

 

Release of discussion drafts on Action 2 (Neutralise the effects of hybrid mismatch arrangements) of the BEPS Action Plan

Other Discussion Drafts & Public Consultations

 

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