The Resource Die "Primary Response" nach dem EU Anti-Tax Avoidance Package im Kontext deutscher Reaktionen = The "Primary Response" according to the EU Anti-Tax Avoidance Package in the context of German reactions

Die "Primary Response" nach dem EU Anti-Tax Avoidance Package im Kontext deutscher Reaktionen = The "Primary Response" according to the EU Anti-Tax Avoidance Package in the context of German reactions

Label
Die "Primary Response" nach dem EU Anti-Tax Avoidance Package im Kontext deutscher Reaktionen = The "Primary Response" according to the EU Anti-Tax Avoidance Package in the context of German reactions
Title
Die "Primary Response" nach dem EU Anti-Tax Avoidance Package im Kontext deutscher Reaktionen = The "Primary Response" according to the EU Anti-Tax Avoidance Package in the context of German reactions
Creator
Subject
Language
eng
Summary
Within the framework of the base erosion and profit shifting (BEPS) Action 2 Deliverable, the "Primary Response" recommends neutralizing the effects of deduction/non-inclusion or double dip outcomes based on a denial of payments deduction. The BEPS deliverables are partially included in the "Anti-Tax Avoidance Directive" and a proposal to amend this Directive. The author examines these regulations and the prior efforts and scope of application in German tax law concerning hybrid mismatches. He suggests that a minimum level of protection will not be the German approach
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 27 (2017), no. 2 ; p. 104-113
http://library.link/vocab/creatorName
Nielsen, L.F
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • ATAD
  • hybrid mismatch
  • EU law
  • domestic tax law
Label
Die "Primary Response" nach dem EU Anti-Tax Avoidance Package im Kontext deutscher Reaktionen = The "Primary Response" according to the EU Anti-Tax Avoidance Package in the context of German reactions
Instantiates
Publication
Label
Die "Primary Response" nach dem EU Anti-Tax Avoidance Package im Kontext deutscher Reaktionen = The "Primary Response" according to the EU Anti-Tax Avoidance Package in the context of German reactions
Publication

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