{ "dataflow": "OECD.CTP.TPS.DSD_QDD_ACT2@DF_QDD_ACT2", "dataset_title": "Hybrid mismatch arrangements - Corporate tax statistics", "dataset_description": "

The 2015 BEPS Action 2 Final report and the Branch Mismatch Arrangements Report sets out recommendations to neutralise the effects of hybrid mismatch arrangements that exploit differences in the tax treatment of instruments or entities between jurisdictions. Such arrangements can result in double non-taxation, double deductions or long-term deferral of tax. The Action recommends changes to domestic law and treaty provisions to ensure that payments are either included in the taxable income of the recipient or denied as a deduction to the payer. Recommendations in the branch report aimed to neutralise mismatches arising from differences in the way the branch and head office account for a payment made by or to the branch.The OECD gathers information on progress related to the implementation of Action 2, namely, whether a jurisdiction has hybrid mismatch arrangements in place and, if so, the types of measures in place in the jurisdiction including:

Contact: CorporateTaxStatistics@OECD.org

Related Document

BEPS Action 2 Final Report
Neutralising the Effects of Branch Mismatch Arrangements, Action 2
", "time_period": { "start": "2025-01-01T00:00:00", "end": "2025-12-31T00:00:00" }, "observation_count": 985, "fields": { "REF_AREA": { "type": "dimension", "concept": "REF_AREA", "label": "Reference area", "description": "", "codelist": "CL_AREA", "codelist_agency": "OECD" }, "FREQ": { "type": "dimension", "concept": "FREQ", "label": "Frequency of observation", "description": "", "codelist": "CL_FREQ", "codelist_agency": "SDMX" }, "MEASURE": { "type": "dimension", "concept": "MEASURE", "label": "Measure", "description": "", "codelist": "CL_MEASURE_QDD_ACT2_CTS", "codelist_agency": "OECD.CTP.TPS" }, "REGIME": { "type": "dimension", "concept": "REGIME", "label": "Rule", "description": "", "codelist": "CL_REGIME_CTS", "codelist_agency": "OECD.CTP.TPS" }, "OBS_VALUE": { "type": "measure", "concept": "OBS_VALUE", "label": "Observation value", "description": "" }, "TIME_PERIOD": { "type": "time", "concept": "TIME_PERIOD", "label": "Time period", "description": "Observation time period", "start": "2025-01-01T00:00:00", "end": "2025-12-31T00:00:00" } }, "codelists": { "CL_AREA": { "AUS": "Australia", "AUT": "Austria", "BEL": "Belgium", "CAN": "Canada", "CHL": "Chile", "COL": "Colombia", "CRI": "Costa Rica", "CZE": "Czechia", "DNK": "Denmark", "EST": "Estonia", "FIN": "Finland", "FRA": "France", "DEU": "Germany", "GRC": "Greece", "HUN": "Hungary", "ISL": "Iceland", "IRL": "Ireland", "ISR": "Israel", "ITA": "Italy", "JPN": "Japan", "KOR": "Korea", "LVA": "Latvia", "LTU": "Lithuania", "LUX": "Luxembourg", "MEX": "Mexico", "NLD": "Netherlands", "NZL": "New Zealand", "NOR": "Norway", "POL": "Poland", "PRT": "Portugal", "SVK": "Slovak Republic", "SVN": "Slovenia", "ESP": "Spain", "SWE": "Sweden", "CHE": "Switzerland", "TUR": "Türkiye", "GBR": "United Kingdom", "USA": "United States", "G4E": "Major four European countries", "E4M": "Major four euro area countries", "G7": "G7", "G20": "G20", "G20XEU": "G20 excl. European Union", "G20OECD": "G20 OECD countries", "G20XOECD": "G20 non-OECD economies", "G20_A": "G20 advanced economies", "G20_E": "G20 emerging economies", "EA": "Euro area", "EA00": "Euro area (evolving composition)", "EA11": "Euro area (11 countries)", "EA12": "Euro area (12 countries)", "EA13": "Euro area (13 countries)", "EA15": "Euro area (15 countries)", "EA16": "Euro area (16 countries)", "EA17": "Euro area (17 countries)", "EA18": "Euro area (18 countries)", "EA19": "Euro area (19 countries)", "EA20": "Euro area (20 countries)", "EA21": "Euro area (21 countries)", "EA_X": "Euro area unspecified", "EA00_X": "Euro area (evolving composition) unspecified", "EU": "European Union", "EU00": "European Union (evolving composition)", "EU15": "European Union (15 countries)", "EU25": "European Union (25 countries)", "EU25_REP": "European Union (25 countries) average country", "EU27": "European Union (27 countries)", "EU27_REP": "European Union (27 countries) average country", "EU28": "European Union (28 countries)", "EU27_2020": "European Union (27 countries from 01/02/2020)", "EU28XEU15": "European Union 28 excluding European Union 15 countries", "EU_X": "European Union unspecified", "EU00_X": "European Union (evolving composition) unspecified", "EUOECD": "European Union countries in OECD", "EU13OECD": "European Union (13 countries) in OECD", "EU14OECD": "European Union (14 countries) in OECD", "EU19OECD": "European Union (19 countries) in OECD", "EU20OECD": "European Union (20 countries) in OECD", "EU21OECD": "European Union (21 countries) in OECD", "EU22OECD": "European Union (22 countries) in OECD", "EU22OECD_2020": "European Union (22 countries) in OECD (from 01/02/2020)", "EU23OECD": "European Union (23 countries) in OECD", "OECD": "OECD", "OECD00": "OECD (evolving composition)", "OECD26": "OECD (26 countries)", "OECD30": "OECD (30 countries)", "OECD31": "OECD (31 countries)", "OECD34": "OECD (34 countries)", "OECD35": "OECD (35 countries)", "OECD36": "OECD (36 countries)", "OECD37": "OECD (37 countries)", "OECD38": "OECD (38 countries)", "OECDXEA": "OECD excluding the euro area", "OECDXUSAJPNEA17": "OECD countries except USA, JPN and euro area", "OECDA": "OECD America", "OECDA_O": "Other OECD America", "OECDS": "OECD Asia", "OECDSO": "OECD Asia Oceania", "OECDE": "OECD Europe", "OECDEXEU": "Non-European Union countries in OECD Europe", "OECDXG7": "OECD smaller countries", "OECD_X": "OECD unspecified", "OECD00_X": "OECD (evolving composition) unspecified", "OECD_REP": "OECD average country", "WXOECD": "Non-OECD economies", "WXOECDXCHN": "Non-OECD economies excluding China", "AXOECD": "Non-OECD America", "A2XOECD": "Non-OECD Northern America", "A5XOECD": "Non-OECD Central America and Caribbean", "A7XOECD": "Non-OECD South America", "AXOECD_O": "Other non-OECD America", "SXOECD": "Non-OECD Asia", "S3_OXOECD": "Non-OECD other Western Asia / Near and Middle East countries", "S_OXOECD": "Non-OECD other Asia", "EXOECD": "Non-OECD Europe", "OXOECD": "Non-OECD Oceania", "EUXOECD": "European Union non-OECD countries", "ESXOECD": "Non-OECD Eurasia", "ESXOECD_O": "Other non-OECD Eurasia", "AFG": "Afghanistan", "ALA": "Åland", "ALB": "Albania", "DZA": "Algeria", "ASM": "American Samoa", "AGO": "Angola", "AND": "Andorra", "ATA": "Antarctica", "AIA": "Anguilla", "ATG": "Antigua and Barbuda", "ARG": "Argentina", "ARM": "Armenia", "ABW": "Aruba", "AZE": "Azerbaijan", "BHS": "Bahamas", "BHR": "Bahrain", "GGY": "Bailiwick of Guernsey", "BGD": "Bangladesh", "BRB": "Barbados", "BLR": "Belarus", "BLZ": "Belize", "BEN": "Benin", "BMU": "Bermuda", "BTN": "Bhutan", "BOL": "Bolivia", "BES": "Bonaire, Saba, Saint Eustatius", "BIH": "Bosnia and Herzegovina", "BWA": "Botswana", "BVT": "Bouvet Island", "BRA": "Brazil", "IOT": "British Indian Ocean Territory", "VGB": "British Virgin Islands", "BRN": "Brunei Darussalam", "BGR": "Bulgaria", "BFA": "Burkina Faso", "BDI": "Burundi", "CPV": "Cabo Verde", "KHM": "Cambodia", "CMR": "Cameroon", "CYM": "Cayman Islands", "CAF": "Central African Republic", "TCD": "Chad", "CHN": "China (People’s Republic of)", "CXR": "Christmas Island", "CPT": "Clipperton Island", "COM": "Comoros", "CCK": "Cocos (Keeling) Islands", "COG": "Congo", "COK": "Cook Islands", "CIV": "Côte d’Ivoire", "HRV": "Croatia", "CUB": "Cuba", "CUW": "Curaçao", "CYP": "Cyprus", "PRK": "Democratic People’s Republic of Korea", "COD": "Democratic Republic of the Congo", "DJI": "Djibouti", "DMA": "Dominica", "DOM": "Dominican Republic", "ECU": "Ecuador", "EGY": "Egypt", "SLV": "El Salvador", "GNQ": "Equatorial Guinea", "ERI": "Eritrea", "SWZ": "Eswatini", "ETH": "Ethiopia", "FLK": "Falkland Islands (Malvinas)", "FRO": "Faroe Islands", "FJI": "Fiji", "GUF": "French Guiana", "PYF": "French Polynesia", "ATF": "French Southern and Antarctic Lands", "GAB": "Gabon", "GMB": "Gambia", "GEO": "Georgia", "GHA": "Ghana", "GIB": "Gibraltar", "GRL": "Greenland", "GRD": "Grenada", "GLP": "Guadeloupe", "GUM": "Guam", "GTM": "Guatemala", "GIN": "Guinea", "GNB": "Guinea-Bissau", "GUY": "Guyana", "HTI": "Haiti", "HMD": "Heard Island and McDonald Islands", "VAT": "Holy See", "HND": "Honduras", "HKG": "Hong Kong (China)", "IND": "India", "IDN": "Indonesia", "IRN": "Iran", "IRQ": "Iraq", "IMN": "Isle of Man", "JAM": "Jamaica", "JEY": "Jersey", "JOR": "Jordan", "KAZ": "Kazakhstan", "KEN": "Kenya", "KIR": "Kiribati", "XKV": "Kosovo", "KWT": "Kuwait", "KGZ": "Kyrgyzstan", "LAO": "Lao People’s Democratic Republic", "LBN": "Lebanon", "LSO": "Lesotho", "LBR": "Liberia", "LBY": "Libya", "LIE": "Liechtenstein", "MAC": "Macau (China)", "MDG": "Madagascar", "MWI": "Malawi", "MYS": "Malaysia", "MDV": "Maldives", "MLI": "Mali", "MLT": "Malta", "MHL": "Marshall Islands", "MTQ": "Martinique", "MRT": "Mauritania", "MUS": "Mauritius", "MYT": "Mayotte", "FSM": "Micronesia", "MDA": "Moldova", "MCO": "Monaco", "MNG": "Mongolia", "MNE": "Montenegro", "MSR": "Montserrat", "MAR": "Morocco", "MOZ": "Mozambique", "MMR": "Myanmar", "NAM": "Namibia", "NRU": "Nauru", "NPL": "Nepal", "NCL": "New Caledonia", "NIC": "Nicaragua", "NER": "Niger", "NGA": "Nigeria", "NIU": "Niue", "NFK": "Norfolk Island", "MKD": "North Macedonia", "MNP": "Northern Mariana Islands", "OMN": "Oman", "PAK": "Pakistan", "PLW": "Palau", "PSE": "Palestinian Authority or West Bank and Gaza Strip", "PAN": "Panama", "PNG": "Papua New Guinea", "PRY": "Paraguay", "PER": "Peru", "PHL": "Philippines", "PCN": "Pitcairn", "PRI": "Puerto Rico", "QAT": "Qatar", "REU": "Réunion", "ROU": "Romania", "RUS": "Russia", "RWA": "Rwanda", "BLM": "Saint Barthélemy", "SHN": "Saint Helena", "KNA": "Saint Kitts and Nevis", "MAF": "Saint Martin", "LCA": "Saint Lucia", "SPM": "Saint Pierre and Miquelon", "VCT": "Saint Vincent and the Grenadines", "WSM": "Samoa", "SMR": "San Marino", "STP": "Sao Tome and Principe", "SAU": "Saudi Arabia", "SEN": "Senegal", "SRB": "Serbia", "SYC": "Seychelles", "SLE": "Sierra Leone", "SGP": "Singapore", "SXM": "Sint Maarten", "SLB": "Solomon Islands", "SOM": "Somalia", "ZAF": "South Africa", "SGS": "South Georgia and the South Sandwich Islands", "SSD": "South Sudan", "LKA": "Sri Lanka", "SDN": "Sudan", "SUR": "Suriname", "SJM": "Svalbard and Jan Mayen", "SYR": "Syrian Arab Republic", "TWN": "Chinese Taipei", "TJK": "Tajikistan", "TZA": "Tanzania", "THA": "Thailand", "TLS": "Timor-Leste", "TGO": "Togo", "TKL": "Tokelau", "TON": "Tonga", "TTO": "Trinidad and Tobago", "TUN": "Tunisia", "TKM": "Turkmenistan", "TCA": "Turks and Caicos Islands", "TUV": "Tuvalu", "UGA": "Uganda", "UKR": "Ukraine", "ARE": "United Arab Emirates", "UMI": "United States Minor Outlying Islands", "VIR": "United States Virgin Islands", "URY": "Uruguay", "UZB": "Uzbekistan", "VUT": "Vanuatu", "VEN": "Venezuela", "VNM": "Viet Nam", "WLF": "Wallis and Futuna", "ESH": "Western Sahara", "YEM": "Yemen", "ZMB": "Zambia", "ZWE": "Zimbabwe", "GBRXUKN": "Great Britain", "USA_CAN": "United States and Canada", "CHE_LIE": "Switzerland and Liechtenstein", "WXEU15": "Extra-European Union (15 countries)", "WXEU25": "Extra-European Union (25 countries)", "WXEU27": "Extra-European Union (27 countries)", "WXEU28": "Extra-European Union (28 countries)", "WXEU27_2020": "Extra-European Union (27 countries from 01/02/2020)", "YAR_F": "Former Arab Republic of Yemen", "BEL_LUX": "Belgo-Luxembourg Economic Union", "CSK_F": "Former Czechoslovakia", "DDR_F": "Former Democratic Republic of Germany", "VDR_F": "Former Democratic Republic of Viet Nam", "YMD_F": "Former Democratic Yemen", "ETH_F": "Former Ethiopia", "DEU_F": "Former Federal Republic of Germany", "ANT_F": "Former Netherlands Antilles", "ANT_F_ABW": "Former Netherlands Antilles and Aruba", "PCI_F": "Former Pacific Islands (Trust Territory)", "PCZ_F": "Former Panama Canal Zone", "RNY_F": "Former Rhodesia Nyas", "SCG_F": "Former Serbia and Montenegro", "SDN_F": "Former Sudan", "TZA_F": "Former Tanganyika", "SUN_F": "Former USSR", "YUG_F": "Former Yugoslavia", "SFRY_X": "States ex-Yugoslavia unspecified", "ACP": "ACP", "AES": "Advanced economies", "APEC": "APEC", "ASEAN": "ASEAN", "CEEC": "CEEC", "CIS": "CIS", "DAE": "Dynamic Asian economies", "EMES": "Emerging market economies", "EEA": "EEA", "GULF": "Gulf Arabian countries", "DAE_IND_IDN": "Main industrialised Asia", "A5M": "Major five Asia economies", "MERCOSUR": "MERCOSUR", "NAFTA": "NAFTA", "USMCA": "United States - Mexico - Canada Agreement (USMCA)", "OPEC": "OPEC", "OIL_O": "Other major oil producers", "OIL_SAU_O": "Other oil producers", "SAARC": "SAARC", "SDR": "SDR", "COMESA": "Common Market for Eastern and Southern Africa (COMESA)", "CENSAD": "Community of Sahel–Saharan States (CEN–SAD)", "EAC": "East African Community", "ECCAS": "Economic Community of Central African States (ECCAS)", "ECOWAS": "Economic Community of West African States (ECOWAS)", "IGAD": "Intergovernmental Authority on Development (IGAD)", "SADC": "Southern African Development Community (SADC)", "UMA": "Arab Maghreb Union (UMA)", "PALOP": "Portuguese-speaking African countries (PALOP)", "DAC": "DAC countries", "DACEU": "DAC EU countries", "WXDAC": "Non-DAC countries", "ODA": "ODA recipient countries", "ODAA": "ODA recipient countries - America", "ODAF": "ODA recipient countries - Africa", "ODAE": "ODA recipient countries - Europe", "ODAO": "ODA recipient countries - Oceania", "ODAS": "ODA recipients countries - Asia", "LDC": "Least developed countries", "LDCF": "Africa, least developed countries", "LDCWXF": "World outside Africa, least developed countries", "LLDC": "Land locked developing countries", "SIDS": "Small island developing states", "SIDSF": "Africa, small island developing states", "SIDSWXF": "World outside Africa, small island developing states", "DPGC": "Developing countries", "DPGC_O": "Other developing countries", "DPGC_X": "Developing countries unspecified", "DPDC": "Developed countries", "MADCT": "More advanced developed countries and territories", "MADCT_X": "More advanced developed countries and territories unspecified", "HICS": "High income countries", "HICSXA9": "High income countries (excluding Latin American and Caribbean countries)", "UMIC": "Upper-middle income countries", "LMIC": "Lower-middle income countries", "LMICWBF": "Africa, lower-middle income countries (World Bank)", "LMICWBWXF": "World outside Africa, lower-middle income countries (World Bank)", "OLIC": "Other low income countries", "INC_X": "Countries unallocated by income", "HICSWB": "High income countries (World Bank)", "UMICWB": "Upper-middle income countries (World Bank)", "UMICWBF": "Africa, upper-middle income countries (World Bank)", "UMICWBWXF": "World outside Africa, upper-middle income countries (World Bank)", "LMICWB": "Lower-middle income countries (World Bank)", "OLICWB": "Low income countries (World Bank)", "OLICWBF": "Africa, low income countries (World Bank)", "OLICWBWXF": "World outside Africa, low income countries (World Bank)", "INCWB_X": "Countries not classified by the World Bank", "RRC": "Resource-rich countries", "RRCF": "Africa, resource-rich countries", "RRCFWXF": "World outside Africa, resource-rich countries", "NRRC": "Non-resource-rich countries", "NRRCF": "Africa, non-resource-rich countries", "NRRCFWXF": "World outside Africa, non-resource-rich countries", "LLDCF": "Africa, land locked developing countries", "LLDCWXF": "World outside Africa, landlocked developing countries", "HIPC": "Heavily-indebted poor countries", "FS": "Fragile states", "FSF": "Africa, fragile states", "FSWXF": "World outside Africa, fragile states", "FSCAC": "Fragile states and Conflict-affected countries", "EFS": "Extremely fragile states", "WBA": "World aviation bunkers", "WBM": "World maritime bunkers", "WB": "World maritime and aviation bunkers", "FZ": "Free zones", "FZ_D": "Divided zones", "HIGH_SEAS": "High seas", "IEA": "IEA Total", "IEAA": "IEA Americas", "IEAOS": "IEA Asia Oceania", "IEAXMEX": "IEA Total (excl. Mexico)", "IEAE": "IEA Europe", "IEA_ACC": "IEA and Accession/Association countries", "ANNEX1": "Annex I of the United Nations Framework Convention on Climate Change Parties", "WXANNEX1": "Non-Annex I of the United Nations Framework Convention on Climate \nChange Parties", "ANNEX2": "Annex II of the United Nations Framework Convention on Climate Change Parties", "ANNEX2A2": "Annex II of the United Nations Framework Convention on Climate Change North America Parties", "ANNEX2E": "Annex II of the United Nations Framework Convention on Climate Change Europe Parties", "ANNEX2OS": "Annex II of the United Nations Framework Convention on Climate Change Asia Oceania Parties", "IPAC": "International Programme for Action on Climate Parties", "OECD_KEY_PART": "OECD Key Partners", "OECD_ACCESSION": "OECD Accession countries", "OECD_KEY_PART_ACCESSION": "OECD Key Partners and Accession countries", "AU": "African Union", "INDUS": "Indus Basin", "MKNG": "Mekong Delta", "A": "America", "A2": "Northern America", "A2_X": "Northern America unspecified", "A3": "Central America", "A2_A3_X": "Northern and Central America unspecified", "A3_X": "Central America unspecified", "A4": "Caribbean", "A4_X": "Caribbean unspecified", "A5": "Central America and the Caribbean", "A5_X": "Central America and the Caribbean unspecified", "A5_A7": "South and Central America", "A7": "South America", "A7_X": "South America unspecified", "A8": "Latin America", "A8_M": "Main Latin American countries", "A9": "Latin America and the Caribbean", "A9_X": "Latin America and the Caribbean unspecified", "A_X": "America unspecified", "A_O": "Other America", "E": "Europe", "E2": "Eastern Europe", "E3": "Northern Europe", "E4": "Southern Europe", "E5": "Western Europe", "E_X": "Europe unspecified", "E_O": "Other Europe", "E_S4": "Europe and Central Asia", "F": "Africa", "F3": "Eastern Africa", "F3_X": "Eastern Africa unspecified", "F4": "Northern Africa", "F4_X": "Northern Africa unspecified", "F5": "Middle Africa", "F5_LCB": "The Lake Chad Basin", "F5_CH": "Central Sahel", "F5_X": "Middle Africa unspecified", "F6": "Sub-Saharan Africa", "F6_X": "Sub-Saharan Africa unspecified", "F7": "Southern Africa", "F7_X": "Southern Africa unspecified", "F8": "Western Africa", "F8_X": "Western Africa unspecified", "F97": "Middle East", "F97_X": "Middle East unspecified", "F98": "Middle East and North Africa", "F_F97": "Middle East and Africa", "F_X": "Africa unspecified", "F_O": "Other Africa", "F1AU": "Central Africa (African Union)", "F2AU": "East Africa (African Union)", "F3AU": "North Africa (African Union)", "F5AU": "West Africa (African Union)", "F4AU": "Southern Africa (African Union)", "SACU": "The South African Customs Union countries", "O": "Oceania", "O6": "Australia and New Zealand", "O7": "Melanesia", "O7_X": "Melanesia unspecified", "O8": "Micronesia", "O8_X": "Micronesia unspecified", "O9": "Polynesia", "O9_X": "Polynesia unspecified", "O_X": "Oceania unspecified", "O_O": "Other Oceania", "S": "Asia", "S2": "Eastern Asia", "S2_S8": "Eastern and South-eastern Asia", "O_S2_S8": "Eastern and South-eastern Asia, and Oceania", "S3": "Western Asia / Near and Middle East countries", "S3_O": "Other Western Asia / Near and Middle East countries", "S3_X": "Western Asia unspecified", "S4": "Central Asia", "S4_X": "Central Asia unspecified", "S4_S7": "Southern and Central Asia", "S4_S7_X": "Southern and Central Asia unspecified", "S7": "Southern Asia", "S7_X": "Southern Asia unspecified", "S8": "South-eastern Asia", "S97": "Far East Asia", "S97_X": "Far East Asia unspecified", "S_X": "Asia unspecified", "S_O": "Other Asia", "SXHICS": "Asia (excluding high income countries)", "SO": "Asia and the Pacific", "SO_O": "Other Asia and the Pacific", "W_O": "Other countries", "W_O_X": "Other countries unspecified", "WXEU00": "Extra-EU (evolving composition)", "WXEU00_X": "Extra-EU (evolving composition) unspecified", "WXF": "World outside Africa", "WXTIVA": "Non-target TiVA countries", "W": "World", "W_CF": "World confidential", "W_IO": "World and international organisations", "W_X": "World unspecified", "IO": "International organisations", "D": "Domestic (home or reference area)", "WXD": "Rest of the world", "STLS": "Stateless", "FED": "Federal countries", "UNI": "Unitary countries", "FEDOECD": "OECD federal countries", "UNIOECD": "OECD unitary countries", "_Z": "Not applicable" }, "CL_FREQ": { "A": "Annual", "A2": "Biennial", "A3": "Triennial", "A4": "Quadrennial", "A5": "Quinquennial", "A10": "Decennial", "A20": "Bidecennial", "A30": "Tridecennial", "A_3": "Three times a year", "S": "Half-yearly, semester", "Q": "Quarterly", "M": "Monthly", "M2": "Bimonthly", "M_2": "Semimonthly", "M_3": "Three times a month", "W": "Weekly", "W2": "Biweekly", "W3": "Triweekly", "W4": "Four-weekly", "W_2": "Semiweekly", "W_3": "Three times a week", "D": "Daily", "D_2": "Twice a day", "H": "Hourly", "H2": "Bihourly", "H3": "Trihourly", "B": "Daily – business week", "N": "Minutely", "I": "Irregular", "OA": "Occasional annual", "OM": "Occasional monthly", "_O": "Other", "_U": "Unspecified", "_Z": "Not applicable" }, "CL_MEASURE_QDD_ACT2_CTS": { "ACT2": "Is there rules based on, or similar to, the recommendations in the Action 2 Report in place?", "YEAR": "Year of introduction of the rule", "RULE_DESC": "Description of the rule", "REC1": "Recommendation 1. Hybrid financial instrument rule", "REC2a": "Recommendation 2. Specific recommendations for the tax treatment of financial instruments - Denial of dividend exemption for deductible payments", "REC2b": "Recommendation 2. Specific recommendations for the tax treatment of financial instruments - Restriction of foreign tax credits under a hybrid transfer", "REC3": "Recommendation 3. Disregarded hybrid payments rule", "REC4": "Recommendation 4. Reverse hybrid rule", "REC5a": "Recommendation 5. Reverse hybrids - Offshore investment regime rules to prevent D/NI outcomes in respect of reverse hybrid payments", "REC5b": "Recommendation 5. Reverse hybrids - Offshore investment regime rules to prevent D/NI outcomes in relation to imported mismatch arrangements", "REC5c": "Recommendation 5. Reverse hybrids - Limiting the tax transparency for non-resident investors", "REC5d": "Recommendation 5. Reverse hybrids - Special tax filing and information reporting obligations in respect of tax transparent entities established within its jurisdiction", "REC6": "Recommendation 6. Deductible hybrid payments rule", "REC7": "Recommendation 7. Dual-resident payer rule", "REC8": "Recommendation 8. Imported mismatch rule", "REC13a": "Recommendation 13. Dual-resident Entities", "REC13b": "Recommendation 13. Dual-resident Entities", "REC14": "Recommendation 14. Transparent Entities", "REC15": "Recommendation 15. Interaction between domestic law recommendations and tax treaties", "BR_REC1": "Branch Recommendation 1. Limitation to the scope of the branch exemption", "BR_REC2": "Branch Recommendation 2. Branch payee mismatch rule", "BR_REC3": "Branch Recommendation 3 - Deemed branch payment rule", "BR_REC4": "Branch Recommendation 4 - Double Deduction Rule", "BR_REC5": "Branch Recommendation 5 - Imported branch mismatch rule" }, "CL_REGIME_CTS": { "REGIME1": "Regime 1", "REGIME2": "Regime 2", "REGIME3": "Regime 3", "REGIME4": "Regime 4", "REGIME5": "Regime 5", "REGIME6": "Regime 6", "REGIME7": "Regime 7", "REGIME8": "Regime 8", "REGIME9": "Regime 9", "REGIME10": "Regime 10", "RULE1": "Rule 1", "RULE2": "Rule 2", "RULE3": "Rule 3", "RULE4": "Rule 4", "RULE5": "Rule 5", "_Z": "Not applicable", "_N": "No regime", "REGIME1_ALT": "Regime 1*", "REGIME2_ALT": "Regime 2*", "REGIME3_ALT": "Regime 3*", "REGIME4_ALT": "Regime 4*", "REGIME5_ALT": "Regime 5*", "REGIME6_ALT": "Regime 6*", "REGIME7_ALT": "Regime 7*", "REGIME8_ALT": "Regime 8*", "REGIME9_ALT": "Regime 9*", "REGIME10_ALT": "Regime 10*" } } }