Hybrid mismatch rules in Luxembourg ; a practical guide

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Hybrid mismatches are the consequence of differences in the tax treatment of an entity, a financial instrument or a permanent establishment under the laws of two or more jurisdictions that may give rise to double taxation or double non-taxation.
Hybrid mismatches that result in double non-taxation have been high on the agenda of the Organization for Economic Coordination and Development ("OECD") in the context of the initiative against Base Erosion and Profit Shifting ("BEPS"). Action 2 of the BEPS Project aimed at developing recommendations regarding rules to be implemented in domestic tax law and tax treaties to tackle situations of double non-taxation. The Final Reports on the 15 OECD Action Items against BEPS were released to the public on 5 October 2015.