OECD publishes comments to discussion draft on hybrid mismatches

The OECD has published 68 comments to its discussion draft on neutralizing the effect of hybrid mismatch arrangements.  The draft is the OECD’s response to Action 2 of its base erosion and profit shifting plan. Commentators include large multinationals, banks, insurance companies, accounting and law firms, and NGOs. The OECD will hold a hearing on the discussion draft on May 15,  which will be broadcast live over the internet. Press Release, Public Comments (10.17MB)