Action 2: Neutralising the effect of hybrid mismatch arrangements

December 15, 2015

John Peterson emphasises that common and coordinated action will be critical to the success of efforts to tackle cross-border hybrid mismatches.

Unlock this article.

The content you are trying to view is exclusive to our subscribers.

To unlock this article:

Take a Free Trial or Login

More from across our site

Australia’s DPT has been dismissed by many groups as simply a threat used to ensure proper TP analysis

This week in tax: PwC partner banned in Australia over tax leaks

Former PwC partner Peter-John Collins has been banned from serving as a tax agent in Australia, while Brazil reports its best-ever year of tax collection on record.

Josh White, January 27, 2023

Business groups raise TP concerns over BEFIT

Industry groups are concerned about the shift away from the ALP towards formulary apportionment as part of a common consolidated corporate tax base across the EU.

Josh White, January 26, 2023

OECD appoints Fabrizia Lapecorella deputy secretary-general

The former tax official in Italy will take up her post in April.

Josh White, January 25, 2023

Sponsored

Seismic shifts – ITR’s Asia Guide 2023 launched

With marked economic disruption matched by a frenetic rate of regulatory upheaval, ITR partnered with Asia’s leading legal minds to navigate the continent’s growing complexity.

Tom Baker, January 23, 2023

Closeup of the Downing Street sign in Westminster, London, UK.

Opinion: UK politicians have lost their tax ambition

Lawmakers seem more reticent than ever to make ambitious tax proposals since the disastrous ‘mini-budget’ last September, but the country needs serious change.

Josh White, January 23, 2023

Davos panel exposes disagreements on two-pillar tax reform

The panel, the only one dedicated to tax at the World Economic Forum, comprised government ministers and other officials.

Ralph Cunningham, January 23, 2023

This week in tax: Colombia plans LatAm tax summit

Colombian Finance Minister José Antonio Ocampo announced preparations for a Latin American tax summit, while the potentially ‘dangerous’ Inflation Reduction Act has come under fire.

Josh White, January 20, 2023

Analysis: Pillar one crucial for $200bn in tax revenue gains

The OECD’s two-pillar solution may increase global tax revenue gains by more than $200 billion a year, but pillar one is the key to such gains due to its fundamental changes to taxing rights.

Josh White, January 19, 2023