Are We There Yet? International Implementation of Hybrid Mismatch Rules
Posted: 24 Jul 2019
Date Written: July 19, 2019
This article provides an overview of hybrid mismatch recommendations under Action 2 of the OECD/G20 Base Erosion and Profit Shifting Project and the EU Anti-Tax Avoidance Directive (2016/1164 and 2017/952 — ATAD II), a snapshot of their international implementation to date and a preliminary comparison of hybrid mismatch legislation in four specific countries (Australia, New Zealand, United Kingdom, United States).
Keywords: international taxation, hybrid mismatch rules, OECD/G20 base erosion and profit shifting (BEPS) project, EU Anti-Tax Avoidance Directive (ATAD), tax avoidance, Australia, New Zealand, United Kingdom, United States
JEL Classification: K10, K30, K33, K34
Suggested Citation: Suggested Citation