The Resource Coordination rules as a weapon in the war against cross-border tax arbitrage - the case of hybrid entities and hybrid financial instruments

Coordination rules as a weapon in the war against cross-border tax arbitrage - the case of hybrid entities and hybrid financial instruments

Label
Coordination rules as a weapon in the war against cross-border tax arbitrage - the case of hybrid entities and hybrid financial instruments
Title
Coordination rules as a weapon in the war against cross-border tax arbitrage - the case of hybrid entities and hybrid financial instruments
Creator
Subject
Language
eng
Summary
In this article, the author describes the Danish experiences in countering cross-border tax arbitrage by considering existing anti-arbitrage provisions, based on the fact that Denmark, like other countries, has, to a great extent, made use of "coordination rules"
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 67 (2013),
http://library.link/vocab/creatorName
Bundgaard, J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • arbitration
  • hybrid entity
  • hybrid financial instrument
  • anti-avoidance
Label
Coordination rules as a weapon in the war against cross-border tax arbitrage - the case of hybrid entities and hybrid financial instruments
Instantiates
Publication
Label
Coordination rules as a weapon in the war against cross-border tax arbitrage - the case of hybrid entities and hybrid financial instruments
Publication

Library Locations

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      52.3736660 4.9336932
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