Show simple item record

dc.contributor.authorAllen, Christina
dc.date.accessioned2021-07-10T01:14:39Z
dc.date.available2021-07-10T01:14:39Z
dc.date.issued2017
dc.identifier.citationAllen, C. 2017. The Difficult Imported Mismatch Rules: BEPS Action 2 Recommendations. Derivatives and Financial instruments. 19 (6).
dc.identifier.urihttp://hdl.handle.net/20.500.11937/84392
dc.description.abstract

The OECD recommended various rules that countries can adopt to combat hybrid mismatch arrangements in their domestic tax system. However, its success would not come when the integrity measure, namely "imported mismatch rules", does not operate as intended. This article examines how the imported mismatch rules are meant to operate and discusses inherent practical difficulties in the context of Australia, the United Kingdom and the European Union. It is recommended that countries should take a globally coordinated approach to counter such difficulties.

dc.relation.urihttps://www.ibfd.org/IBFD-Products/Journal-Articles/Finance-and-Capital-Markets/collections/dfi/html/dfi_2017_06_int_1.html
dc.titleThe Difficult Imported Mismatch Rules: BEPS Action 2 Recommendations
dc.typeJournal Article
dcterms.source.volume19
dcterms.source.number6
dcterms.source.issn1389-1863
dcterms.source.titleDerivatives and Financial instruments
dc.date.updated2021-07-10T01:14:39Z
curtin.departmentCurtin Law School
curtin.accessStatusFulltext not available
curtin.facultyFaculty of Business and Law
curtin.contributor.orcidAllen, Christina [0000-0001-6454-6131]


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record