The topics of double non-taxation and hybrid entities have acquired a particular importance in a context where transformations within the tax world seem to be l

The topics of double non-taxation and hybrid entities have acquired particular importance in a context where transformations in the tax world have led to intern

Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice op

Over the past twenty years, foreign direct investments have spurred widespread liberalization of the foreign direct investment (FDI) regulatory framework. By op

This report sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Conv