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The Resource Hybrid entities and the EU direct tax directives

Hybrid entities and the EU direct tax directives

Label
Hybrid entities and the EU direct tax directives
Title
Hybrid entities and the EU direct tax directives
Contributor
Subject
Language
eng
Summary
Conflicts due to the autonomous methods used by Member States for the tax classification of companies or partnerships established under private law of Member States can give rise to "hybrid" entities and lead to double taxation or double non-taxation. This book deals with the question how hybrid entities should be treated under the EU direct tax directives. It provides a general background describing the EU framework and provides a comparative analysis incorporating concrete recommendations. It provides reports by local experts from eight Member States (Austria, Belgium, Denmark, France, Germany, Italy, Luxembourg and the Netherlands). Each country report discusses the national system for classifying foreign entities and how the specific country applies the interwoven impacts of the following factors on issues relating to hybrid entities: primary EU law and relevant case law of the ECJ; EU Parent-Subsidiary Directive; EU Merger Directive; EU Interest and Royalties Directive and OECD tax treaty approach to hybrid entities. The book has three parts: (I) the EU and OECD approach to hybrid entities, (II) country chapters and (III) comparative analysis, conclusions and recommendations
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Fibbe, G.K
  • Stevens, A.J.A
Series statement
EUCOTAX series on European taxation
Series volume
vol. 41
http://library.link/vocab/subjectName
  • OECD Model
  • hybrid entity
  • EU Directive
  • direct tax
  • foreign company
  • tax treaty
Label
Hybrid entities and the EU direct tax directives
Instantiates
Publication
Contents
  • The approach to hybrid entities under primary EU law and in the EU tax directives
  • Fibbe, G.K.
  • Stevens, A.J.A.
  • ; p. 7-25
  • The approach to hybrid entities under the OECD Model Tax Convention
  • Fibbe, G.K.
  • Stevens, A.J.A.
  • ; p. 27-46
  • Austria
  • Schuchter-Mang, Y.
  • ; p. 51-62
  • Belgium
  • Peeters, B.
  • ; p. 63-89
  • Denmark
  • Hansen, S.J.
  • Fløe Pedersen, S.
  • ; p. 91-109
  • France
  • de Waal, A.
  • Ragot, L.
  • ; p. 111-126
  • Germany
  • Fuhrmann, S.
  • Huken, J.
  • ; p. 127-153
  • Italy
  • Grilli, S.
  • ; p. 155-196
  • Luxembourg
  • Adriaansen, P.
  • van Kuijk, F.
  • Staes, M.
  • ; p. 197-217
  • The Netherlands
  • Fibbe, G.K.
  • Stevens, A.J.A.
  • ; p. 219-240
  • Comparative analysis
  • Fibbe, G.K.
  • Stevens, A.J.A.
  • ; p. 243-265
Extent
xviii, 286 p.
Isbn
9789041159427
Label
Hybrid entities and the EU direct tax directives
Publication
Contents
  • The approach to hybrid entities under primary EU law and in the EU tax directives
  • Fibbe, G.K.
  • Stevens, A.J.A.
  • ; p. 7-25
  • The approach to hybrid entities under the OECD Model Tax Convention
  • Fibbe, G.K.
  • Stevens, A.J.A.
  • ; p. 27-46
  • Austria
  • Schuchter-Mang, Y.
  • ; p. 51-62
  • Belgium
  • Peeters, B.
  • ; p. 63-89
  • Denmark
  • Hansen, S.J.
  • Fløe Pedersen, S.
  • ; p. 91-109
  • France
  • de Waal, A.
  • Ragot, L.
  • ; p. 111-126
  • Germany
  • Fuhrmann, S.
  • Huken, J.
  • ; p. 127-153
  • Italy
  • Grilli, S.
  • ; p. 155-196
  • Luxembourg
  • Adriaansen, P.
  • van Kuijk, F.
  • Staes, M.
  • ; p. 197-217
  • The Netherlands
  • Fibbe, G.K.
  • Stevens, A.J.A.
  • ; p. 219-240
  • Comparative analysis
  • Fibbe, G.K.
  • Stevens, A.J.A.
  • ; p. 243-265
Extent
xviii, 286 p.
Isbn
9789041159427

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