The Resource Der endgültige OECD-Bericht zur Massnahme 2 des BEPS-Aktionsplans (Hybrid Mismatch Arrangements) - der grosse Wurf? = The OECD report on action 2 of the BEPS Action Plan (hybrid mismatch arrangements) - a great success?
Der endgültige OECD-Bericht zur Massnahme 2 des BEPS-Aktionsplans (Hybrid Mismatch Arrangements) - der grosse Wurf? = The OECD report on action 2 of the BEPS Action Plan (hybrid mismatch arrangements) - a great success?
Resource Information
The item Der endgültige OECD-Bericht zur Massnahme 2 des BEPS-Aktionsplans (Hybrid Mismatch Arrangements) - der grosse Wurf? = The OECD report on action 2 of the BEPS Action Plan (hybrid mismatch arrangements) - a great success? 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 Der endgültige OECD-Bericht zur Massnahme 2 des BEPS-Aktionsplans (Hybrid Mismatch Arrangements) - der grosse Wurf? = The OECD report on action 2 of the BEPS Action Plan (hybrid mismatch arrangements) - a great success? 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
- On 16 September 2014, the OECD published the edited report regarding action 2 of the BEPS Action Plan ("Neutralising the effects of hybrid mismatch arrangements"). The authors explain the OECD's recommendations for adaptations to be made in domestic and tax treaty law provisions and examine as to whether these recommendations are, in fact, compatible with EU law and tax treaty provisions in both Germany and Austria
- Language
- eng
- Label
- Der endgültige OECD-Bericht zur Massnahme 2 des BEPS-Aktionsplans (Hybrid Mismatch Arrangements) - der grosse Wurf? = The OECD report on action 2 of the BEPS Action Plan (hybrid mismatch arrangements) - a great success?
- Title
- Der endgültige OECD-Bericht zur Massnahme 2 des BEPS-Aktionsplans (Hybrid Mismatch Arrangements) - der grosse Wurf? = The OECD report on action 2 of the BEPS Action Plan (hybrid mismatch arrangements) - a great success?
- Language
- eng
- Summary
- On 16 September 2014, the OECD published the edited report regarding action 2 of the BEPS Action Plan ("Neutralising the effects of hybrid mismatch arrangements"). The authors explain the OECD's recommendations for adaptations to be made in domestic and tax treaty law provisions and examine as to whether these recommendations are, in fact, compatible with EU law and tax treaty provisions in both Germany and Austria
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 25 (2015),
- http://library.link/vocab/creatorName
-
- Kahlenberg, C
- Kudert, S
- Geographic coverage
-
- European Union
- International
- Language note
- German
- http://library.link/vocab/subjectName
-
- BEPS Project (OECD)
- hybrid mismatch
- tax planning
- treaty policy
- EU law
- Label
- Der endgültige OECD-Bericht zur Massnahme 2 des BEPS-Aktionsplans (Hybrid Mismatch Arrangements) - der grosse Wurf? = The OECD report on action 2 of the BEPS Action Plan (hybrid mismatch arrangements) - a great success?
- Label
- Der endgültige OECD-Bericht zur Massnahme 2 des BEPS-Aktionsplans (Hybrid Mismatch Arrangements) - der grosse Wurf? = The OECD report on action 2 of the BEPS Action Plan (hybrid mismatch arrangements) - a great success?
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Data Citation of the Item Der endgültige OECD-Bericht zur Massnahme 2 des BEPS-Aktionsplans (Hybrid Mismatch Arrangements) - der grosse Wurf? = The OECD report on action 2 of the BEPS Action Plan (hybrid mismatch arrangements) - a great success?
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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/Der-endg%C3%BCltige-OECD-Bericht-zur-Massnahme-2-des/g07wM710APo/" 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/Der-endg%C3%BCltige-OECD-Bericht-zur-Massnahme-2-des/g07wM710APo/">Der endgültige OECD-Bericht zur Massnahme 2 des BEPS-Aktionsplans (Hybrid Mismatch Arrangements) - der grosse Wurf? = The OECD report on action 2 of the BEPS Action Plan (hybrid mismatch arrangements) - a great success?</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
