Article

BEPS on Hybrids: A Canadian Perspective

Authors: Nathan Boidman and Michael N. Kandev

On March 19, 2014, the Organisation for Economic Co-operation and Development (OECD) released two discussion draft papers on hybrid mismatch arrangements in response to action 2 of the July 2013 action plan on base erosion and profit shifting (BEPS).

Co-authors Nathan Boidman and Michael Kandev discuss the March 19 hybrid drafts from a Canadian perspective and from a conceptual perspective to identify aspects that appear problematic.

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