Klein, Christoph
Germany's proposed anti-hybrid rules / by Christoph Klein and Marcus Mick .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors discuss a German draft bill that would implement anti-hybrid rules as stipulated by the EU anti-tax-avoidance directive.
INSTRUMENTOS HÍBRIDOS FINANCIEROS
IMPUESTOS
ELUSION FISCAL
PREVENCIÓN
ALEMANIA
Mick, Marcus
Tax Notes International 1048-3306v. 99, n. 3, July 20, 2020, p. 361-372
Germany's proposed anti-hybrid rules / by Christoph Klein and Marcus Mick .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors discuss a German draft bill that would implement anti-hybrid rules as stipulated by the EU anti-tax-avoidance directive.
INSTRUMENTOS HÍBRIDOS FINANCIEROS
IMPUESTOS
ELUSION FISCAL
PREVENCIÓN
ALEMANIA
Mick, Marcus
Tax Notes International 1048-3306v. 99, n. 3, July 20, 2020, p. 361-372