linking rules
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The concept linking rules represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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linking rules
Resource Information
The concept linking rules represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- linking rules
15 Items that share the Concept linking rules
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- Confronting conflicts of qualification in tax treaty law : the principle of common interpretation and the new approach revisited
- Die Abhängigkeit zu anderweitigen Besteuerungsmerkmalen als Maßnahme gegen hybride Gestaltungen in Deutschland, den USA und der EU
- European tax integration : law, policy and politics
- Hybrid Mismatches im Ertragsteuerrecht
- Hybrid entity mismatches : exploring three alternatives for coordination
- Hybrid entity mismatches and the international trend of matching tax outcomes : a critical approach
- Hybrid financial instruments, double non-taxation and linking rules
- Hybrid mismatch arrangements : a myth or a problem that still exists?
- Institutional hybrid financial instruments and double non-taxation under domestic rules and tax treaty law : the example of Spain
- Korrespondenzregelungen : Linking rules zwischen materiellem Recht und Verfahrensrecht
- Las nuevas normas anti-híbridos introducidas por el real decreto-ley 4/2021, de 9 de marzo : posibles problemas de compatibilidad con las libertades fundamentales de la unión europea = The new linking rules introduced by RD-L 4/2021, of March 9, 21 : possible compatibility problems with the fundamental freedoms of the European Union
- Onduidelijke rangorderegel in wetsvoorstel Wet implementatie ATAD 2 : aanpassing gewenst
- Tax avoidance with hybrid financial instruments among European countries
- Vereinbarkeit sog Linking Rules mit der Niederlassungs- und der Kapitalverkehrsfreiheit unter Berücksichtigung einer möglichen Rechtfertigung, insbesondere durch die Kohärenz des Steuersystems
- Zur Ausdehnung des materiellen Korrespondenzprinzips in Paragr. 8b Abs. 1 S. 2 KStG durch das AmtshilfeRLUmsG im Spannungsfeld von Europa- und Völkerrecht
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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/resource/hpzdwYjStrM/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/hpzdwYjStrM/">linking rules</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/resource/hpzdwYjStrM/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/hpzdwYjStrM/">linking rules</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>
