Planification fiscale agressive

Projet pour commentaires portant sur l’action 2 (Neutraliser les effets des montages hybrides) du Plan d’action BEPS


19/03/2014 - Public comments are invited on two discussion drafts on Action Item 2 of the BEPS Action Plan.

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:



Neutralise the effects of hybrid mismatch arrangements

Develop model treaty provisions and recommendations regarding the design of domestic rules to neutralise the effect (e.g. double non-taxation, double deduction, long-term deferral) of hybrid instruments and entities. This may include: (i) changes to the OECD Model Tax Convention to ensure that hybrid instruments and entities (as well as dual resident entities) are not used to obtain the benefits of treaties unduly; (ii) domestic law provisions that prevent exemption or non-recognition for payments that are deductible by the payor; (iii) domestic law provisions that deny a deduction for a payment that is not includible in income by the recipient (and is not subject to taxation under controlled foreign company (CFC) or similar rules); (iv) domestic law provisions that deny a deduction for a payment that is also deductible in another jurisdiction; and (v) where necessary, guidance on co-ordination or tie-breaker rules if more than one country seeks to apply such rules to a transaction or structure. Special attention should be given to the interaction between possible changes to domestic law and the provisions of the OECD Model Tax Convention. This work will be co-ordinated with the work on interest expense deduction limitations, the work on CFC rules, and the work on treaty shopping. 


The Action Plan calls for this work to be concluded by September 2014. In connection with this work the Committee on Fiscal Affairs (CFA) has now released two consultation documents on Action Item 2 as a single proposal for public consultation.  


The first discussion draft (Neutralise the effects of Hybrid Mismatch Arrangements – Recommendations for Domestic Laws) sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and the second discussion draft (Neutralise the effects of Hybrid Mismatch Arrangements – Treaty Aspects of the Work on Action 2 of the BEPS Action Plan) discusses the impact of the OECD Model Convention on those rules and sets out recommendations for further changes to the Convention to clarify the treatment of hybrid entities. The recommendations set out in these discussion drafts do not represent the consensus views of the CFA or its subsidiary bodies but rather are intended to provide stakeholders with substantive proposals for analysis and comment.

The CFA believes that it is essential to obtain public input on both these documents and invites all interested parties to comment on any aspect of these proposals. Specific issues where the CFA considers further input is needed to advance the work are identified in each document.

Comments on these documents should be submitted electronically (in word format) before 5.00 pm on 2 May 2014 (no extension will be granted) and should be addressed as follows:


Hybrid Mismatch Arrangements
Please send comments addressed to Achim Pross, Head, International Cooperation and Tax Administration Division, OECD/CTPA to [email protected].


OECD Model Convention
Please send comment addressed to Marlies de Ruiter, Head, Tax Treaties, Transfer Pricing and Financial Transactions Division, OECD/CTPA to [email protected].


It is the policy of the OECD to publish all responses (including the names of responders) on the OECD website.


Public Consultation:

Persons and organisations who intend to send comments on these Consultation Documents are invited to indicate as soon as possible, and by 2 May at the latest, whether they wish to speak in support of their comments at a public consultation meeting on Action 2 (Neutralise the effects of hybrid mismarch arrangements), which is scheduled to be held in Paris at the OECD Conference Centre on 15 May 2014. Persons selected as speakers will be informed by email by 7 May at the latest.

This consultation meeting will be open to the public and the press. Due to space limitations, priority will be given to persons and organisations who register first (we reserve the right to limit the number of participants from the same organisations). Persons wishing to attend this public consultation meeting should fill out their request for registration on line as soon as possible and by 2 May 2014 at the latest. Confirmation of participation, including venue access details, will be sent by email to participants by 7 May at the latest.

This meeting will also be broadcast live on the internet and can be accessed on line. No advance registration is required for this internet access.


Documents connexes