Are We There Yet? International Implementation of Hybrid Mismatch Rules

Posted: 24 Jul 2019

See all articles by Mark Brabazon

Mark Brabazon

The University of Sydney Law School

Date Written: July 19, 2019

Abstract

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

Brabazon, Mark, Are We There Yet? International Implementation of Hybrid Mismatch Rules (July 19, 2019). Sydney Law School Research Paper No. #19/46. Available at SSRN: https://ssrn.com/abstract=3422606

Mark Brabazon (Contact Author)

The University of Sydney Law School ( email )

New Law Building, F10
The University of Sydney
Sydney, NSW 2006
Australia

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