New Zealand Issues Discussion Document on Addressing Hybrid Mismatches

On 6 September 2016, the New Zealand government issued a discussion document containing proposals for addressing hybrid mismatch arrangements. The discussion document proposes that New Zealand adopt the OECD BEPS Action 2 recommendations on hybrid mismatch arrangements and calls for submissions on how that could best be done.

The discussion document provides an overview of the policy and principles regarding hybrid mismatch arrangements and the OECD recommendations, and seeks input on addre…