The Resource Hybrid Mismatches im Ertragsteuerrecht
Hybrid Mismatches im Ertragsteuerrecht
Resource Information
The item Hybrid Mismatches im Ertragsteuerrecht 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 Hybrid Mismatches im Ertragsteuerrecht 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
- The author discusses hybrid mismatches in income tax law, including combating hybrid mismatches at OECD and EU level; the correspondence idea in current law; the proposed Linking Rules of the OECD; implementation of the OECD Linking Rules in Austria; fighting hybrid tax mismatches under the EU Anti-Tax Avoidance Directive (ATAD); and implementation of Art 9 ATAD in Austria
- Language
- eng
- Label
- Hybrid Mismatches im Ertragsteuerrecht
- Title
- Hybrid Mismatches im Ertragsteuerrecht
- Language
- eng
- Summary
- The author discusses hybrid mismatches in income tax law, including combating hybrid mismatches at OECD and EU level; the correspondence idea in current law; the proposed Linking Rules of the OECD; implementation of the OECD Linking Rules in Austria; fighting hybrid tax mismatches under the EU Anti-Tax Avoidance Directive (ATAD); and implementation of Art 9 ATAD in Austria
- http://library.link/vocab/creatorName
- Mechtler, L
- Geographic coverage
-
- European Union
- Europe
- International
- Index
- no index present
- Language note
- German
- Literary form
- non fiction
- Series statement
- Schriften zum Österr. Abgabenrecht
- Series volume
- Band 79
- http://library.link/vocab/subjectName
-
- OECD
- hybrid mismatch
- corporate income tax
- BEPS Project (OECD)
- linking rules
- ATAD
- coherence principle
- Label
- Hybrid Mismatches im Ertragsteuerrecht
- Extent
- XXXII, 622 p.
- Isbn
- 9783700768821
- Label
- Hybrid Mismatches im Ertragsteuerrecht
- Extent
- XXXII, 622 p.
- Isbn
- 9783700768821
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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/Hybrid-Mismatches-im-Ertragsteuerrecht/G1G7HwauqgM/" 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/Hybrid-Mismatches-im-Ertragsteuerrecht/G1G7HwauqgM/">Hybrid Mismatches im Ertragsteuerrecht</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>
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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/Hybrid-Mismatches-im-Ertragsteuerrecht/G1G7HwauqgM/" 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/Hybrid-Mismatches-im-Ertragsteuerrecht/G1G7HwauqgM/">Hybrid Mismatches im Ertragsteuerrecht</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>
