The Resource Hybride entiteiten : een einde met haken en ogen?
Hybride entiteiten : een einde met haken en ogen?
Resource Information
The item Hybride entiteiten : een einde met haken en ogen? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Hybride entiteiten : een einde met haken en ogen? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Both the OECD and the European Commission (EC) have put forward proposals to combat hybrid enities mismatches. The proposals of the EC differ from the proposals by the OECD, especially in the proposed system, but also in scope and outcome. This article compares the proposals and analyses their compatilibilty with European law and Dutch tax law. It concludes that the proposals are sufficiently effective within their supposed scope, but that within that scope the EC proposals go much further than is necessary
- Language
- eng
- Label
- Hybride entiteiten : een einde met haken en ogen?
- Title
- Hybride entiteiten : een einde met haken en ogen?
- Language
- eng
- Summary
- Both the OECD and the European Commission (EC) have put forward proposals to combat hybrid enities mismatches. The proposals of the EC differ from the proposals by the OECD, especially in the proposed system, but also in scope and outcome. This article compares the proposals and analyses their compatilibilty with European law and Dutch tax law. It concludes that the proposals are sufficiently effective within their supposed scope, but that within that scope the EC proposals go much further than is necessary
- Citation source
- In: Weekblad fiscaal recht. - Deventer. - Vol. 145 (2016),
- http://library.link/vocab/creatorName
-
- Lohuis, H
- Reijnen, J.J.H
- Geographic coverage
-
- European Union
- Europe
- Language note
- Dutch
- http://library.link/vocab/subjectName
-
- hybrid entity
- BEPS
- CFC
- switchover clause
- Label
- Hybride entiteiten : een einde met haken en ogen?
- Label
- Hybride entiteiten : een einde met haken en ogen?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Hybride-entiteiten--een-einde-met-haken-en/Qndtubpeu20/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Hybride-entiteiten--een-einde-met-haken-en/Qndtubpeu20/">Hybride entiteiten : een einde met haken en ogen?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Hybride-entiteiten--een-einde-met-haken-en/Qndtubpeu20/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Hybride-entiteiten--een-einde-met-haken-en/Qndtubpeu20/">Hybride entiteiten : een einde met haken en ogen?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
