The Resource "Tax arbitrage" with hybrid entities : challenges and responses

"Tax arbitrage" with hybrid entities : challenges and responses

Label
"Tax arbitrage" with hybrid entities : challenges and responses
Title
"Tax arbitrage" with hybrid entities : challenges and responses
Creator
Subject
Language
eng
Summary
In this article, the author examines some technical issues that would result from the introduction of domestic rules against arrangements involving hybrid entities as called for by the OECD base erosion and profit shifting (BEPS) Action Plan. Such rules would need to comprehensively reflect potential fact patterns in order to avoid over-taxation
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 68 (2014),
Language note
English
Label
"Tax arbitrage" with hybrid entities : challenges and responses
Instantiates
Publication
Label
"Tax arbitrage" with hybrid entities : challenges and responses
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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