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Hybrid mismatch arrangements: OECD report

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Senior tax officials from OECD countries met in Montreal to discuss recent ‘unintended double non-taxation’ due to the use of hybrid mismatch arrangements. ‘Participants discussed recent trends in the area of hybrid mismatch arrangements and shared ideas and experiences on detection, deterrence and response strategies used across the world,’ the OECD said. See www.lexisurl.com/iaKYZ.

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