OECD discussion drafts may impact private equity arrangements
The OECD released draft reports between 14 March 2014, and 19 March 2014, as part of the Base Erosion and Profit Shifting program that call for substantial changes to domestic tax rules, double taxation agreements, and amendments to the OECD Model Tax Convention and Commentary. If the recommendations are widely adopted, they will have a
OECD releases two discussion drafts on hybrid mismatch arrangements
The two draft reports released on 19 March 2014 by the OECD call for the introduction of both domestic rules and amendments to the OECD Model Tax Convention to neutralize the effect of hybrid mismatch arrangements. The recommendations of the OECD on hybrid mismatch arrangements result from Action 2 of the Action Plan on Base
PwC BEPS webcast: A focus on hybrid mismatch arrangements (27 March)
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