The Resource The Anti-Tax Avoidance Directive 2 and hybrid financial instruments : countering deduction and non-inclusion schemes in third-country situations

The Anti-Tax Avoidance Directive 2 and hybrid financial instruments : countering deduction and non-inclusion schemes in third-country situations

Label
The Anti-Tax Avoidance Directive 2 and hybrid financial instruments : countering deduction and non-inclusion schemes in third-country situations
Title
The Anti-Tax Avoidance Directive 2 and hybrid financial instruments : countering deduction and non-inclusion schemes in third-country situations
Creator
Subject
Language
eng
Summary
This article analyses the second Anti-Tax Avoidance Directive and its role in countering deduction and non-inclusion schemes caused by the use of hybrid financial instruments in third-country situations, in the light of primary EU law and Action 2 of the OECD/G20 Base Erosion and Profit Shifting initiative and its underlying justifications
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 8 ; p. 506-518
http://library.link/vocab/creatorName
Tomazela Santos, R
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • ATAD
  • hybrid financial instrument
  • hybrid mismatch
  • third countries (EU)
  • EU law
  • fundamental freedoms
  • avoidance of double taxation
  • notional interest deduction
  • allowance for corporate equity
  • BEPS Action Plan
Label
The Anti-Tax Avoidance Directive 2 and hybrid financial instruments : countering deduction and non-inclusion schemes in third-country situations
Instantiates
Publication
Label
The Anti-Tax Avoidance Directive 2 and hybrid financial instruments : countering deduction and non-inclusion schemes in third-country situations
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...