Double Non-Taxation And The Use Of Hybrid Entities: Alternati

Description: Double Non-taxation and the Use of Hybrid Entities provides a critical review of the Economic Co-operation and Development's (OECD's) approach in Base Erosion and Profit Shifting (BEPS) - Action 2 and proposes a deeply informed alternate method based on the tax policy aims of simplicity, coherence and ease of administration. The topics of double non-taxation and hybrid entities have acquired particular importance in a context where transformations within the tax world seem to be leading to an international commitment most materially manifested in the OECD BEPS project. This book provides a consistent option to address the issues of hybrid entity mismatches, which may be used as a point of comparison with regard to the current OECD BEPS proposals and as a viable alternative for tax policymakers.