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BEPS Action 3: Neutralising the effects of hybrid mismatch arrangements

  • Writer: Ankit Jain
    Ankit Jain
  • Oct 12, 2021
  • 1 min read

Action 3 aims to address BEPS by designing effective controlled foreign company (CFC) rules. CFCs provide opportunities for profit shifting and long-term deferral of taxation where the taxpayers establish non-resident affiliates to which they shift income.





 
 
 

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