The Resource Hybride Gestaltungen im internationalen Steuerrecht : der Statusbericht der OECD aus österreichischer Sicht = the OECD Status report on hybrid mismatch arrangements in international tax law from the Austrian perspective

Hybride Gestaltungen im internationalen Steuerrecht : der Statusbericht der OECD aus österreichischer Sicht = the OECD Status report on hybrid mismatch arrangements in international tax law from the Austrian perspective

Label
Hybride Gestaltungen im internationalen Steuerrecht : der Statusbericht der OECD aus österreichischer Sicht = the OECD Status report on hybrid mismatch arrangements in international tax law from the Austrian perspective
Title
Hybride Gestaltungen im internationalen Steuerrecht : der Statusbericht der OECD aus österreichischer Sicht = the OECD Status report on hybrid mismatch arrangements in international tax law from the Austrian perspective
Creator
Subject
Language
eng
Summary
Aggressive tax planning is an increasing source of concern for governments. Hybrid mismatch arrangements using hybrid entities, instruments and transfers using different tax treatment in two states may significantly reduce overall tax for taxpayers. The OECD Committee on Fiscal Affairs prompts member states to examine such arrangements and has recently released a report on hybrid mismatch arrangements. The author presents a summary of the report with a focus on actions that have already been introduced into Austrian tax laws to combat hybrid mismatch arrangements
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 22 (2012),
http://library.link/vocab/creatorName
Bendlinger, S
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • OECD
  • tax planning
  • hybrid mismatch
  • tax avoidance
Label
Hybride Gestaltungen im internationalen Steuerrecht : der Statusbericht der OECD aus österreichischer Sicht = the OECD Status report on hybrid mismatch arrangements in international tax law from the Austrian perspective
Instantiates
Publication
Label
Hybride Gestaltungen im internationalen Steuerrecht : der Statusbericht der OECD aus österreichischer Sicht = the OECD Status report on hybrid mismatch arrangements in international tax law from the Austrian perspective
Publication

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