5-March-2012
English
Aggressive Tax Planning is an increasing source of concern for many governments. This report describes the most common types of hybrid mismatch arrangements (i.e. arrangements exploiting differences in the tax treatment of instruments, entities or transfers between two or more countries) and the effects they aim to achieve. It summarises the tax policy issues raised by these arrangements and describes the policy options to address.
3-August-2011
English
11-March-2011
English
The 2011 OECD report, "Tackling Aggressive Tax Planning through Improved Transparency and Disclosure".
15-September-2010
English
9-September-2009
English