News articles written by Axel Smits

PwC BEPS webcast: A focus on hybrid mismatch arrangements (27 March)

24 March 2014

Date: 27 March 2014 Time: 12:00 pm to 1:00 pm ET Duration: 60 minutes (including Q&A) Click here to register With the 19 March 2014 release of the discussion draft on Action 2 (Neutralise the effects of hybrid mismatch arrangements) of the Base Erosion and Profit Shifting (BEPS) Action Plan, we continue our series of

OECD releases discussion draft on the use of treaty benefits in inappropriate circumstances

20 March 2014

This OECD report calls for a very significant rewrite of both the OECD Model Tax Convention and the Commentary, including a US-style Limitation of Benefits (LoB) article as well as a main purpose anti-abuse rule. A variety of other anti-abuse measures are also proposed. If the recommendations are widely adopted, they will undoubtedly reduce treaty