The EU will lead the way in defining how countries worldwide will implement rules to stop the use of hybrid mismatch arrangements in line with BEPS Action 2 after the Economic and Financial Affairs Council (ECOFIN) agreed its position on the rules to prevent the practice with the tax systems of non-EU countries.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
China and a clutch of EU nations have voiced dissent after Estonia shot down the US side-by-side deal; in other news, HMRC has awarded companies contracts to help close the tax gap