On 22 August 2016, interested parties were invited to provide comments on a discussion draft (French version available here) on Branch Mismatch Structures under Action 2 (Neutralising the Effects of Hybrids Mismatch Arrangements) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.
Download the comments received
Bron: OECD
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