OECD Report on Hybrid Mismatch Arrangements: Tax Policy and Compliance Issues

Tax Policy Bulletin ()

On 5 March 2012, the Organization for Economic Co-operation and Development (OECD) released a report entitled Hybrid Mismatch Arrangements: Tax Policy and compliance Issues (the Hybrid Report). The Report builds on prior OECD and Forum on Tax Administration (FTA) reports. It was prepared by representatives from the tax authorities of 20 countries comprising 19 OECD members plus India.