Page 328 - International Taxation IRS Training Guides
P. 328
BEPS Reports
Challenges of the
Action 1: Addressing the Tax
Digital Economy
Action 2: Neutralizing the Effects
of Hybrid Mismatch
Arrangements
Action 3: Designing Effective Controlled Foreign
Company Rules
Action 4:
Limiting Base Erosion Involving Interest
and Other Financial Payments
Deductions
12