Double Non-Taxation and the Use of Hybrid Entities: An Alternative Approach in the New Era of BEPS (Introduction)

Kluwer Law International, Series on International Taxation Vol. 66, Alphen aan den Rijn, 2018, ISBN 978-90-411-9991-1

10 Pages Posted: 15 Oct 2018

See all articles by Leopoldo Parada

Leopoldo Parada

University of Leeds School of Law

Date Written: April 2018

Abstract

The topics of double non-taxation and hybrid entities have acquired a particular importance in a context where transformations within the tax world seem to be leading to an international commitment most materially manifested in the OECD Base Erosion and Profit Shifting (BEPS) project. In what is the first systematic in-depth critique of the BEPS Action Plan 2 with regard to hybrid entities, this timely book provides a critical review of the OECD’s approach and proposes a deeply informed alternative method based on the tax policy aims of simplicity, coherence and ease of administration.

The author analyses the interaction between the double non-taxation outcome and the use of hybrid entities in an approach not strictly linked to any specific tax jurisdiction. To this end, the analysis includes case studies and examples from a range of jurisdictions emphasizing the international tax context, including the application of tax treaties.

Detailed comparisons between the author’s proposal and other existing rules elucidate common points and deviations.

If merely for its unparalleled clarification of the issues, this book will prove of immeasurable value to practitioners, tax authorities, policymakers and academics concerned with international tax law. Beyond that, as an authoritative guide that promises to reorient the discussion to what really matters in the debate regarding double non-taxation and hybrid entities, this analysis elaborates solutions applicable to a generality of cases worldwide, and thus hugely promotes the urgent quest for alternatives solutions.

Keywords: Hybrid Entities, Double Non-Taxation, BEPS Action 2, Hybrid Mismatch Arrangements, Tax Transparent Entities

JEL Classification: K34

Suggested Citation

Parada, Leopoldo, Double Non-Taxation and the Use of Hybrid Entities: An Alternative Approach in the New Era of BEPS (Introduction) (April 2018). Kluwer Law International, Series on International Taxation Vol. 66, Alphen aan den Rijn, 2018, ISBN 978-90-411-9991-1, Available at SSRN: https://ssrn.com/abstract=3253376

Leopoldo Parada (Contact Author)

University of Leeds School of Law ( email )

Liberty Building
Belle Vue Road
Leeds, LS2 9JT
United Kingdom
+44 (0)113 343 9938 (Phone)

HOME PAGE: http://https://essl.leeds.ac.uk/law

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