Commentary on the BEPS Discussion Drafts on Tax Treaty Abuse and Countering Avoidance Using Hybrid Mismatch Arrangements

    View Author April 2014

    In July 2013 the Organization for Economic Cooperation and Development published its Base Erosion and Profit Shifting (BEPS) Action Plan; a public discussion draft was published March 14 on countering tax treaty abuse as part of the BEPS Action Plan, and it was followed by the publication of a public discussion draft on countering hybrid abuse March 19.

    ©2014 Bloomberg Finance L.P. Originally published by Bloomberg Finance L.P. Reprinted with permission. The opinions expressed are those of the author