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Cabinet Officeeuropeanmemoranda.cabinetoffice.gov.uk/files/2016/... · 14. The final OECD recommendations on CFC rules are set out in the OECD BEPS Action 3 report. Hybrid Mismatches

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Page 1: Cabinet Officeeuropeanmemoranda.cabinetoffice.gov.uk/files/2016/... · 14. The final OECD recommendations on CFC rules are set out in the OECD BEPS Action 3 report. Hybrid Mismatches
Page 2: Cabinet Officeeuropeanmemoranda.cabinetoffice.gov.uk/files/2016/... · 14. The final OECD recommendations on CFC rules are set out in the OECD BEPS Action 3 report. Hybrid Mismatches
Page 3: Cabinet Officeeuropeanmemoranda.cabinetoffice.gov.uk/files/2016/... · 14. The final OECD recommendations on CFC rules are set out in the OECD BEPS Action 3 report. Hybrid Mismatches
Page 4: Cabinet Officeeuropeanmemoranda.cabinetoffice.gov.uk/files/2016/... · 14. The final OECD recommendations on CFC rules are set out in the OECD BEPS Action 3 report. Hybrid Mismatches
Page 5: Cabinet Officeeuropeanmemoranda.cabinetoffice.gov.uk/files/2016/... · 14. The final OECD recommendations on CFC rules are set out in the OECD BEPS Action 3 report. Hybrid Mismatches
Page 6: Cabinet Officeeuropeanmemoranda.cabinetoffice.gov.uk/files/2016/... · 14. The final OECD recommendations on CFC rules are set out in the OECD BEPS Action 3 report. Hybrid Mismatches
Page 7: Cabinet Officeeuropeanmemoranda.cabinetoffice.gov.uk/files/2016/... · 14. The final OECD recommendations on CFC rules are set out in the OECD BEPS Action 3 report. Hybrid Mismatches
Page 8: Cabinet Officeeuropeanmemoranda.cabinetoffice.gov.uk/files/2016/... · 14. The final OECD recommendations on CFC rules are set out in the OECD BEPS Action 3 report. Hybrid Mismatches