The Resource Die Anti-Tax-Avoidance-Richtlinie
Die Anti-Tax-Avoidance-Richtlinie
Resource Information
The item Die Anti-Tax-Avoidance-Richtlinie represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Die Anti-Tax-Avoidance-Richtlinie represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The Anti-Tax Avoidance Directive (ATAD). The papers in the book are based upon the lectures at the Vienna Symposium on Business Tax Law 2017 at the University of Vienna
- Language
- eng
- Extent
- XIV, 167 p.
- Contents
-
- Die Anti-Tax-Avoidance-Richtlinie : Gesamtwürdigung aus steuerpolitischer Sicht
- Staringer, C.
- ; p. 1-23
- Die Zinsschranke (Art 4 der Anti-Tax-Avoidance-Richtlinie
- Mayer, M.
- ; p. 25-47
- Die Wegzugsbesteuerung (Art 5 der Anti-Tax-Avoidance-Richtlinie)
- Koch, P.
- Siller, S.
- ; p. 49-78
- Die General Anti Abuse Rule (Art 6 der Anti-Tax-Avoidance-Richtlinie)
- Langer, A.
- Orzechowski, D.
- ; p. 79-104
- Die Controlled Foreign Company Rule (Art 7 und 8 der Anti-Tax-Avoidance-Richtlinie)
- Orlet, P.
- ; p. 105-130
- Die Hybrid Mismatches Rule (Art 9 der Anti-Tax-Avoidance-Richtlinie)
- Allram, L.
- Hörtenhuber, B.
- ; p. 131-166
- Isbn
- 9783707335293
- Label
- Die Anti-Tax-Avoidance-Richtlinie
- Title
- Die Anti-Tax-Avoidance-Richtlinie
- Language
- eng
- Summary
- The Anti-Tax Avoidance Directive (ATAD). The papers in the book are based upon the lectures at the Vienna Symposium on Business Tax Law 2017 at the University of Vienna
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- German
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
-
- Lang, M
- Rust, A
- Schuch, J
- Staringer, C
- Series statement
- Schriftenreihe zum Unternehmenssteuerrecht
- Series volume
- 5
- http://library.link/vocab/subjectName
-
- ATAD
- tax policy
- interest deduction
- exit tax
- GAAR
- CFC
- hybrid mismatch
- ECJ case law
- Label
- Die Anti-Tax-Avoidance-Richtlinie
- Contents
-
- Die Anti-Tax-Avoidance-Richtlinie : Gesamtwürdigung aus steuerpolitischer Sicht
- Staringer, C.
- ; p. 1-23
- Die Zinsschranke (Art 4 der Anti-Tax-Avoidance-Richtlinie
- Mayer, M.
- ; p. 25-47
- Die Wegzugsbesteuerung (Art 5 der Anti-Tax-Avoidance-Richtlinie)
- Koch, P.
- Siller, S.
- ; p. 49-78
- Die General Anti Abuse Rule (Art 6 der Anti-Tax-Avoidance-Richtlinie)
- Langer, A.
- Orzechowski, D.
- ; p. 79-104
- Die Controlled Foreign Company Rule (Art 7 und 8 der Anti-Tax-Avoidance-Richtlinie)
- Orlet, P.
- ; p. 105-130
- Die Hybrid Mismatches Rule (Art 9 der Anti-Tax-Avoidance-Richtlinie)
- Allram, L.
- Hörtenhuber, B.
- ; p. 131-166
- Extent
- XIV, 167 p.
- Isbn
- 9783707335293
- Label
- Die Anti-Tax-Avoidance-Richtlinie
- Contents
-
- Die Anti-Tax-Avoidance-Richtlinie : Gesamtwürdigung aus steuerpolitischer Sicht
- Staringer, C.
- ; p. 1-23
- Die Zinsschranke (Art 4 der Anti-Tax-Avoidance-Richtlinie
- Mayer, M.
- ; p. 25-47
- Die Wegzugsbesteuerung (Art 5 der Anti-Tax-Avoidance-Richtlinie)
- Koch, P.
- Siller, S.
- ; p. 49-78
- Die General Anti Abuse Rule (Art 6 der Anti-Tax-Avoidance-Richtlinie)
- Langer, A.
- Orzechowski, D.
- ; p. 79-104
- Die Controlled Foreign Company Rule (Art 7 und 8 der Anti-Tax-Avoidance-Richtlinie)
- Orlet, P.
- ; p. 105-130
- Die Hybrid Mismatches Rule (Art 9 der Anti-Tax-Avoidance-Richtlinie)
- Allram, L.
- Hörtenhuber, B.
- ; p. 131-166
- Extent
- XIV, 167 p.
- Isbn
- 9783707335293
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Die-Anti-Tax-Avoidance-Richtlinie/tY-S_UUs-Sg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Die-Anti-Tax-Avoidance-Richtlinie/tY-S_UUs-Sg/">Die Anti-Tax-Avoidance-Richtlinie</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
