27-July-2017
English
22-December-2016
English
23-September-2016
English
The OECD publishes the comments received on the discussion draft on branch mismatch structures under Action 2 of the BEPS Action Plan.
5-May-2015
English
On 3 April 2015, interested parties were invited to comment on the discussion draft on Action 3 (Strengthening CFC Rules) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.
3-April-2015
English
Public comments are invited on a discussion draft which deals with action 3 (Strengthening CFC Rules) of the BEPS Action Plan.
31-March-2015
English
Public comments are invited on a discussion draft which deals with action 12 (Mandatory Disclosure Rules) of the BEPS Action Plan.
16-September-2014
English
7-May-2014
English, PDF, 13,441kb
Comments on Action item 2 - Hybrid Mismatch Arrangements
13-March-2013
English
While after-tax hedging is not, of itself, aggressive - being generally a straightforward risk management technique - the report recognises that it can also be used as a feature of aggressive tax planning (ATP) schemes. ATP schemes based on after-tax hedging pose a threat to countries’ revenue base.
5-March-2012
English
Aggressive Tax Planning is an increasing source of concern for many governments. This report describes the most common types of hybrid mismatch arrangements (i.e. arrangements exploiting differences in the tax treatment of instruments, entities or transfers between two or more countries) and the effects they aim to achieve. It summarises the tax policy issues raised by these arrangements and describes the policy options to address.