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important topic in the debates between scholars, especially after the OECD launched the BEPS Project, which contains a specific action that aims to deal with these transactions, the Action 2 (Neutralising the Effects of RDTI Atual 07 IBDT | INSTITUTO BRASILEIRO DE DIREITO TRIBUTÁRIO Revista Direito Tributário Internacional Atual e-ISSN 2595-7155 72 OYAMADA, Bruno Akio. Tributação dos Instrumentos Financeiros Híbridos – Desafios à Implementação da Ação 2 do Projeto BEPS. Revista Direito Tributário Internacional Atual no 07 p. 71-95. São Paulo: IBDT, 1o semestre de 2020. Hybrid Mismatch Arrangements). In this article, we analyze the grounds of this action, in which the OECD intends to mobilize the states to a battle against the tax arbitrage through the usage of these instruments, as well as the compatibility of its recommendations with the principles that drive the income taxation in Brazil. At last, we investigate whether is feasible the usage, for tax purposes, of the accounting standards in regard to the classification of these financial instruments, as a measure to reduce the mismatches in their qualification.

Tributação dos instrumentos financeiros híbridos - desafios à implementação da Ação 2 do Projeto BEPS