France latest to move ahead of OECD on BEPS with hybrid mismatch guidelines

Matthew Gilleard

April 24, 2014

French authorities have released draft guidelines for legislation enacted at the end of December targeting hybrid mismatch arrangements, an aspect of international tax practice the OECD is also seeking to tackle as part of its BEPS Action Plan.

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France latest to move ahead of OECD on BEPS with hybrid mismatch guidelines

French authorities have released draft guidelines for legislation enacted at the end of December targeting hybrid mismatch arrangements, an aspect of international tax practice the OECD is also seeking to tackle as part of its BEPS Action Plan.

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