Partnerships and other hybrid entities and the EC Corporate Direct Tax Directives
Resource Information
The work Partnerships and other hybrid entities and the EC Corporate Direct Tax Directives represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Partnerships and other hybrid entities and the EC Corporate Direct Tax Directives
Resource Information
The work Partnerships and other hybrid entities and the EC Corporate Direct Tax Directives represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Partnerships and other hybrid entities and the EC Corporate Direct Tax Directives
- Language
- eng
- Summary
- The purpose of this article is to demonstrate how the EC Directives on direct corporate taxation deal with the issues arising from the use of partnerships and other hybrid entities in an EC context and to highlight some of the unresolved problems. The article, therefore, considers and comments on the provisions in the EC Parent-Subsidiary, the Interest and Royalties and the EC Merger Directives in relation to this topic
- Citation source
- In: European taxation. - Amsterdam. - Vol. 46 (2006),
- Geographic coverage
- European Union
- Language note
- English
Context
Context of Partnerships and other hybrid entities and the EC Corporate Direct Tax DirectivesWork of
No resources found
No enriched resources found
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/lVrIfe-30pE/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/lVrIfe-30pE/">Partnerships and other hybrid entities and the EC Corporate Direct Tax Directives</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work Partnerships and other hybrid entities and the EC Corporate Direct Tax Directives
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/lVrIfe-30pE/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/lVrIfe-30pE/">Partnerships and other hybrid entities and the EC Corporate Direct Tax Directives</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>
