The Resource Hybrid entity issues in a tax treaty context : OECD approach versus actual tax treaties

Hybrid entity issues in a tax treaty context : OECD approach versus actual tax treaties

Label
Hybrid entity issues in a tax treaty context : OECD approach versus actual tax treaties
Title
Hybrid entity issues in a tax treaty context : OECD approach versus actual tax treaties
Creator
Subject
Language
eng
Summary
This article describes the issues relating to hybrid entities in a tax treaty context and the solution to these issues as proposed by the OECD in the context of Base Erosion and Profit Shifting (BEPS) Action 2. The OECD solution and possible improvements thereto are analysed in light of the international tax treaty practice of the Netherlands and Germany
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 44 (2016), no. 8&9 ; p. 684-700
http://library.link/vocab/creatorName
  • Verhoog, M
  • Breuer, A.C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • hybrid entity
  • tax treaty
  • entity classification
  • double taxation
  • double non-taxation
  • BEPS Project (OECD)
Label
Hybrid entity issues in a tax treaty context : OECD approach versus actual tax treaties
Instantiates
Publication
Label
Hybrid entity issues in a tax treaty context : OECD approach versus actual tax treaties
Publication

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