The Resource Hybrid mismatch arrangements : OECD recommendations and German practice

Hybrid mismatch arrangements : OECD recommendations and German practice

Label
Hybrid mismatch arrangements : OECD recommendations and German practice
Title
Hybrid mismatch arrangements : OECD recommendations and German practice
Creator
Subject
Language
eng
Summary
Against the background of the various recent OECD reports on base erosion and profit shifting (BEPS), the authors investigate the tax classifications of financial instruments and entities in selected EU Member States and OECD member countries, and examine German tax rules that deal with the consequences of different tax classifications
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 67 (2013),
http://library.link/vocab/creatorName
  • Bärsch, S-E
  • Spengel, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS Project (OECD)
  • hybrid mismatch
  • income classification
  • entity classification
Label
Hybrid mismatch arrangements : OECD recommendations and German practice
Instantiates
Publication
Label
Hybrid mismatch arrangements : OECD recommendations and German practice
Publication

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      52.3736660 4.9336932
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