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Last edited by NZ Policy Webmaster
September 7, 2016 | History

Addressing hybrid mismatch arrangements 1 edition

Addressing hybrid mismatch arrangements
Policy and Stratgey, Inland Re ...
About the Book

Hybrid mistmatch arrangements are one of the main base erosion and profit shifting (BEPS) strategies used by some large international companies to pay little or no tax anywhere in the world.

The OECD developed recommendations for anti-hybrid measures in its 15 point Base Erosion and Profit Shifting (BEPS) Action Plan.

This Government discussion document seeks comments on how the OECD recommendations could be implemented in New Zealand.

Part I of the document describes the problem of hybrid mismatch arrangements, the case for responding to the problem, and a summary of the OECD recommendations.

Part II of the document explains the OECD recommendations in greater depth and discusses how they could be incorporated into New Zealand law.

1 edition First published in 2016

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Cover of: Addressing hybrid mismatch arrangements
Addressing hybrid mismatch arrangements: A Government discussion document
2016, Policy and Stratgey, Inland Revenue, New Zealand
Electronic in English


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September 7, 2016 Created by NZ Policy Webmaster Added new book.