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:
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
Other meeting documents will be posted on this site as they become available.
Registration for attending this event is now closed.
Enquiries about the conference should be addressed to email@example.com.
Release of discussion drafts on Action 2 (Neutralise the effects of hybrid mismatch arrangements) of the BEPS Action Plan
Other Discussion Drafts & Public Consultations