Contents

Introduction

PART I - POLICY AND PRINCIPLES

Chapter 1 - Background

Chapter 2 - Hybrid mismatch arrangements

Chapter 3 - Policy issues

Chapter 4 - OECD recommendations

PART II - DETAILS OF OECD RECOMMENDATIONS

Chapter 5 - Hybrid financial instruments

Chapter 6 - Disregarded hybrid payments

Chapter 7 - Reverse hybrids

Chapter 8 - Deductible hybrid payments

Chapter 9 - Dual resident payers

Chapter 10 - Imported mismatches

Chapter 11 - Design principles, including introduction and transitional rules

Chapter 12 - Key definitions