Opinion Statement FC 14/2016 on the OECD Discussion Draft on Branch mismatch structures (BEPS Action 2)

This Opinion Statement by the CFE Fiscal Committee relates to the OECD discussion draft “BEPS Action 2: Branch Mismatch Structures” (hereinafter the “Discussion Draft”), released for public consultation on 22 August 2016 as a follow-up to the Action 2: 2015 Final Report (the “Report”).

Reference is made to the Opinion Statements submitted previously, i.e. (i) Opinion Statement FC 9/2014 of May 2014 and FC 4/2015 of February 2015 on Neutralising the Effects of Hybrid Mismatch Arrangements (BEPS Action 2).

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