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Published in:
2019 | OriginalPaper | Chapter
Hybrid Mismatch Arrangements – Recommendations for Domestic Law
Author : Montserrat Hermosin Àlvarez
Published in: WCLF Tax und IP Gesprächsband 2017
Publisher: Springer Fachmedien Wiesbaden
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The globalisation process we are currently immersed in has brought about many advantages. In terms of international taxation, however, globalisation has uncovered significant shortcomings that have contributed to the erosion of national tax bases. We have recently bared witness to low or non-existent taxation of international operations based on hybrid mechanisms. A series of fiscal practices are indeed proliferating.