The Resource Hybride Gestaltungen im Lichte des EU-Meldepflichtgesetzes = Hybrid mismatches in light of the European Reporting Obligation Act

Hybride Gestaltungen im Lichte des EU-Meldepflichtgesetzes = Hybrid mismatches in light of the European Reporting Obligation Act

Label
Hybride Gestaltungen im Lichte des EU-Meldepflichtgesetzes = Hybrid mismatches in light of the European Reporting Obligation Act
Title
Hybride Gestaltungen im Lichte des EU-Meldepflichtgesetzes = Hybrid mismatches in light of the European Reporting Obligation Act
Creator
Subject
Language
eng
Summary
The European Reporting Obligation Act obliges intermediaries and taxpayers to report potentially aggressive cross-border tax planning arrangements. In this regard, the wording of the material scope (hallmarks) also includes hybrid mismatches that are already covered by ATAD II and therefore not subject to aggressive tax planning after neutralization. The author gives an overview of a possible interpretation and distinction of the relevant hallmarks
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 30 (2020), no. 4 ; p. 179-188
http://library.link/vocab/creatorName
Spanblöchl, P-L
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • hybrid mismatch
  • mandatory disclosure
  • aggressive tax planning
Label
Hybride Gestaltungen im Lichte des EU-Meldepflichtgesetzes = Hybrid mismatches in light of the European Reporting Obligation Act
Instantiates
Publication
Label
Hybride Gestaltungen im Lichte des EU-Meldepflichtgesetzes = Hybrid mismatches in light of the European Reporting Obligation Act
Publication

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