The Resource Hybrid entity mismatches : exploring three alternatives for coordination
Hybrid entity mismatches : exploring three alternatives for coordination
Resource Information
The item Hybrid entity mismatches : exploring three alternatives for coordination 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 entity mismatches : exploring three alternatives for coordination 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 article discusses OECD pragmatic approach regarding hybrid entity mismatches. It argues for coordination in the tax characterization of entities as a straightforward and suitable alternative to replace the current OECD linking rules, and perhaps also, the consequentialist OECD approach to hybrid entity mismatches. For this purpose, three specific alternatives are explored for coordination in the tax characterization of entities, which include (1) supremacy of the tax characterization rules of the source state, (2) supremacy of the tax characterization rules of the residence state and (3) supremacy of the tax characterization rules of the home state. The analysis of these alternatives includes both hypotheticals and specific examples from domestic and supranational laws that are used to illustrate and support their effectiveness. The author demonstrates that coordination in the tax characterization of entities appears to be not only a more preferable path when compared to the OECD approach of matching tax outcomes, but also a more coherent and less costly alternative for both taxpayers and tax administrations
- Language
- eng
- Label
- Hybrid entity mismatches : exploring three alternatives for coordination
- Title
- Hybrid entity mismatches : exploring three alternatives for coordination
- Language
- eng
- Summary
- The article discusses OECD pragmatic approach regarding hybrid entity mismatches. It argues for coordination in the tax characterization of entities as a straightforward and suitable alternative to replace the current OECD linking rules, and perhaps also, the consequentialist OECD approach to hybrid entity mismatches. For this purpose, three specific alternatives are explored for coordination in the tax characterization of entities, which include (1) supremacy of the tax characterization rules of the source state, (2) supremacy of the tax characterization rules of the residence state and (3) supremacy of the tax characterization rules of the home state. The analysis of these alternatives includes both hypotheticals and specific examples from domestic and supranational laws that are used to illustrate and support their effectiveness. The author demonstrates that coordination in the tax characterization of entities appears to be not only a more preferable path when compared to the OECD approach of matching tax outcomes, but also a more coherent and less costly alternative for both taxpayers and tax administrations
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 47 (2019), no. 1 ; p. 24-54
- http://library.link/vocab/creatorName
- Parada, L
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- hybrid entity
- hybrid mismatch
- entity classification
- linking rules
- Label
- Hybrid entity mismatches : exploring three alternatives for coordination
- Label
- Hybrid entity mismatches : exploring three alternatives for coordination
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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-entity-mismatches--exploring-three/0POtYsjaIvI/" 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-entity-mismatches--exploring-three/0POtYsjaIvI/">Hybrid entity mismatches : exploring three alternatives for coordination</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-entity-mismatches--exploring-three/0POtYsjaIvI/" 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-entity-mismatches--exploring-three/0POtYsjaIvI/">Hybrid entity mismatches : exploring three alternatives for coordination</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>
