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The Resource Hybrid Mismatches im Ertragsteuerrecht

Hybrid Mismatches im Ertragsteuerrecht

Label
Hybrid Mismatches im Ertragsteuerrecht
Title
Hybrid Mismatches im Ertragsteuerrecht
Creator
Subject
Language
eng
Summary
The author discusses hybrid mismatches in income tax law, including combating hybrid mismatches at OECD and EU level; the correspondence idea in current law; the proposed Linking Rules of the OECD; implementation of the OECD Linking Rules in Austria; fighting hybrid tax mismatches under the EU Anti-Tax Avoidance Directive (ATAD); and implementation of Art 9 ATAD in Austria
http://library.link/vocab/creatorName
Mechtler, L
Geographic coverage
  • European Union
  • Europe
  • International
Index
no index present
Language note
German
Literary form
non fiction
Series statement
Schriften zum Ă–sterr. Abgabenrecht
Series volume
Band 79
http://library.link/vocab/subjectName
  • OECD
  • hybrid mismatch
  • corporate income tax
  • BEPS Project (OECD)
  • ATAD
  • coherence principle
Label
Hybrid Mismatches im Ertragsteuerrecht
Instantiates
Publication
Extent
XXXII, 622 p.
Isbn
9783700768821
Label
Hybrid Mismatches im Ertragsteuerrecht
Publication
Extent
XXXII, 622 p.
Isbn
9783700768821

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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