Santos, Ramon Tomazela
The Anti-Tax Avoidance Directive 2 and hybrid financial instruments : countering deduction and non-inclusion schemes in third-country situations / Ramon Tomazela Santos .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
This article analyses the second Anti-Tax Avoidance Directive and its role in countering deduction and non-inclusion schemes caused by the use of hybrid financial instruments in third-country situations, in the light of primary EU law and Action 2 of the OECD/G20 Base Erosion and Profit Shifting initiative and its underlying justifications.
INSTRUMENTOS HÍBRIDOS FINANCIEROS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
UNIÓN EUROPEA
ELUSION FISCAL
LEGISLACION COMUNITARIA
Bulletin for International Taxation 0007-4624 v. 72, n. 8, August 2018, p. 506-518
The Anti-Tax Avoidance Directive 2 and hybrid financial instruments : countering deduction and non-inclusion schemes in third-country situations / Ramon Tomazela Santos .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
This article analyses the second Anti-Tax Avoidance Directive and its role in countering deduction and non-inclusion schemes caused by the use of hybrid financial instruments in third-country situations, in the light of primary EU law and Action 2 of the OECD/G20 Base Erosion and Profit Shifting initiative and its underlying justifications.
INSTRUMENTOS HÍBRIDOS FINANCIEROS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
UNIÓN EUROPEA
ELUSION FISCAL
LEGISLACION COMUNITARIA
Bulletin for International Taxation 0007-4624 v. 72, n. 8, August 2018, p. 506-518