The Organisation for Economic Co-operation and Development (OECD) has published Public Discussion Drafts on the topics of treaty abuse (14 March), hybrid mismatch arrangements (19 March) and the tax challenges of the digital economy (24 March 2014) in addition to the earlier publication on transfer pricing documentation (30 January). These documents are meant to help governments counter Base Erosion and Profit Shifting, a form of (aggressive) tax planning.
