Neutralising the Effects of Hybrid Mismatch Arrangements PDF Download

Author: Organisation for Economic Co-operation and Development
Publisher:
ISBN:
Category :
Languages : ko
Pages :

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Author: OECD
Publisher: OECD Publishing
ISBN: 9264237186
Category :
Languages : ko
Pages : 83

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Author: OECD
Publisher: OECD Publishing
ISBN: 9264238050
Category :
Languages : zh-CN
Pages : 75

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Author: Oecd
Publisher: OCDE
ISBN: 9789264218796
Category : Business & Economics
Languages : en
Pages : 99

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This report sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address such arrangements. Once translated into domestic law, the recommendations in Part 1 of the report will neutralise the effect of cross-border hybrid mismatch arrangements that produce multiple deductions for a single expense or a deduction in one jurisdiction with no corresponding taxation in the other jurisdiction. Part 1 of the report will be supplemented by a commentary, which will explain the recommended rules and illustrate their application with practical examples. Part 2 of the report sets out proposed changes to the Model Convention that will ensure the benefits of tax treaties are only granted to hybrid entities (including dual resident entities) in appropriate cases. Part 2 also considers the interaction between the OECD Model Convention and the domestic law recommendations in Part 1.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264218785
Category :
Languages : en
Pages : 202

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This book presents an analysis of the challenges the spread of the digital economy poses for international taxation.

Author: Dexter Whitfield
Publisher: Pluto Press
ISBN: 9780745308562
Category : Business & Economics
Languages : en
Pages : 340

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Book Description
Explains the need for public ownership and the welfare state in the face of increasing globalization.

Author: Jeroen C. J. M. van den Bergh
Publisher: Cambridge University Press
ISBN: 1108470971
Category : Nature
Languages : en
Pages : 575

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Book Description
A complete account of evolutionary thought in the social, environmental and policy sciences, creating bridges with biology.

Author: Gemma Andreone
Publisher: Springer
ISBN: 3319512749
Category : Law
Languages : en
Pages : 278

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This book is open access under a CC BY-NC 4.0 license. It explores the diverse phenomena which are challenging the international law of the sea today, using the unique perspective of a simultaneous analysis of the national, individual and common interests at stake. This perspective, which all the contributors bear in mind when treating their own topic, also constitutes a useful element in the effort to bring today’s legal complexity and fragmentation to a homogenous vision of the sustainable use of the marine environment and of its resources, and also of the international and national response to maritime crimes.The volume analyzes the relevant legal frameworks and recent developments, focusing on the competing interests which have influenced State jurisdiction and other regulatory processes. An analysis of the competing interests and their developments allows us to identify actors and relevant legal and institutional contexts, retracing how and when these elements have changed over time.

Author: Sergio Scalise
Publisher: Springer Science & Business Media
ISBN: 1402088256
Category : Language Arts & Disciplines
Languages : en
Pages : 302

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This book collects the contributions presented at the international congress held at the University of Bologna in January 2007, where leading scholars of different persuasions and interests offered an up-to-date overview of the current status of the research on linguistic universals. The papers that make up the volume deal with both theoretical and empirical issues, and range over various domains, covering not only morphology and syntax, which were the major focus of Greenberg’s seminal work, but also phonology and semantics, as well as diachrony and second language acquisition. Diverse perspectives illustrate and discuss a huge number of phenomena from a wide variety of languages, not only exploring the way research on universals - tersects with different subareas of linguistics, but also contributing to the ongoing debate between functional and formal approaches to explaining the universals of language. This stimulating reading for scientists, researchers and postgraduate students in linguistics shows how different, but not irreconcilable, modes of explanation can complement each other, both offering fresh insights into the investigation of unity and diversity in languages, and pointing to exciting areas for future research. • A fresh and up-to-date survey of the present state of research on Universals of Language in an international context, with original contributions from leading specialists in the eld. • First-hand accounts of substantive ndings and theoretical observations in diff- ent subareas of linguistics. • Huge number of linguistic phenomena and data from diffferent languages a- lyzed and discussed in detail.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264241132
Category :
Languages : en
Pages : 458

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Book Description
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 2.