The Resource A comparison between the U.S. and OECD approaches to hybrid entities

A comparison between the U.S. and OECD approaches to hybrid entities

Label
A comparison between the U.S. and OECD approaches to hybrid entities
Title
A comparison between the U.S. and OECD approaches to hybrid entities
Creator
Subject
Language
eng
Summary
Discusses the conceptual differences between the U.S. and the OECD approaches to hybrid entities and the treaty issues that can arise. The author finds that despite the differences in approaches, they are comparable if one views the goal of tax treaties to be the avoidance of both double taxation and double nontaxation
Citation source
In: Tax notes international. - Arlington. - Vol. 36 (2004),
http://library.link/vocab/creatorName
Buzanich, H
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • hybrid entity
  • check-the-box regulations
  • partnership
Label
A comparison between the U.S. and OECD approaches to hybrid entities
Instantiates
Publication
Label
A comparison between the U.S. and OECD approaches to hybrid entities
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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