The Resource At last, some output on the fight against double non-taxation

At last, some output on the fight against double non-taxation

Label
At last, some output on the fight against double non-taxation
Title
At last, some output on the fight against double non-taxation
Creator
Subject
Language
eng
Summary
The author discusses the background of the anti-hybrid rule embedded in article 4(1)(a) of the Parent-Subsidiary Directive and the OECD base erosion and profit shifting (BEPS) Action 2 and their aim to tackle double-non taxation caused by hybrid financial instruments
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 23 (2014),
http://library.link/vocab/creatorName
De Broe, L
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • double non-taxation
  • hybrid financial instrument
  • BEPS Action Plan
  • Parent-Subsidiary Directive
Label
At last, some output on the fight against double non-taxation
Instantiates
Publication
Label
At last, some output on the fight against double non-taxation
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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