The Resource Classification and treatment of hybrid financial instruments and income derived therefrom under EU corporate tax directives - part 2

Classification and treatment of hybrid financial instruments and income derived therefrom under EU corporate tax directives - part 2

Label
Classification and treatment of hybrid financial instruments and income derived therefrom under EU corporate tax directives - part 2
Title
Classification and treatment of hybrid financial instruments and income derived therefrom under EU corporate tax directives - part 2
Creator
Subject
Language
eng
Summary
In this two-part article, the author addresses the application of EU tax directives on hybrid financial instruments. In this second part, unilateral measures of Member States to combat cross-border arbitrage are discussed. Moreover, this part contains an analysis of the holding requirements under the directives and the application of the EU Arbitration Convention
Citation source
In: European taxation. - Amsterdam. - Vol. 50 (2010),
http://library.link/vocab/creatorName
Bundgaard, J
Language note
English
http://library.link/vocab/subjectName
  • hybrid financial instrument
  • tax arbitrage
  • Parent-Subsidiary Directive
  • Interest and Royalties Directive
  • income classification
  • Arbitration Convention
Label
Classification and treatment of hybrid financial instruments and income derived therefrom under EU corporate tax directives - part 2
Instantiates
Publication
Label
Classification and treatment of hybrid financial instruments and income derived therefrom under EU corporate tax directives - part 2
Publication

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