Neutralising the Effects of Branch Mismatch Arrangements, Action 2 : Inclusive Framework on BEPS

Neutralising the Effects of Branch Mismatch Arrangements, Action 2 Inclusive Framework on BEPS

This 2017 report sets out recommendations for branch mismatch rules that would bring the treatment of these structures into line with the treatment of hybrid mismatch arrangements as set out in the 2015 Report on Neutralising the Effects of Hybrids Mismatch Arrangements (Action 2 Report). Branch mis...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development (author)
Autor Corporativo: Organisation for Economic Co-operation and Development, author, issuing body (author)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : Organisation for Economic Co-operation and Development 2017.
Materias:
Corporations > Taxation > Law and legislation.
Corporations > Taxation.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705712106719

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