Brabazon, Mark
Are we there yet? international implementation of hybrid mismatch rules electrónico / Mark Brabazon .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
This article provides an overview of hybrid mismatch recommendations under Action 2 of the OECD/G20 Base Erosion and Profit Shifting Project and the EU Anti-Tax Avoidance Directive (2016/1164 and 2017/952), a snapshot of their international implementation to date and a preliminary comparison of hybrid mismatch legislation in specific countries.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
ELUSION FISCAL
ASIMETRÍAS HÍBRIDAS
PREVENCIÓN
PROGRAMAS
ATAD
LEGISLACION
Bulletin for International Taxation 0007-4624v. 73, n. 6/7, June/July 2019
Are we there yet? international implementation of hybrid mismatch rules electrónico / Mark Brabazon .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
This article provides an overview of hybrid mismatch recommendations under Action 2 of the OECD/G20 Base Erosion and Profit Shifting Project and the EU Anti-Tax Avoidance Directive (2016/1164 and 2017/952), a snapshot of their international implementation to date and a preliminary comparison of hybrid mismatch legislation in specific countries.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
ELUSION FISCAL
ASIMETRÍAS HÍBRIDAS
PREVENCIÓN
PROGRAMAS
ATAD
LEGISLACION
Bulletin for International Taxation 0007-4624v. 73, n. 6/7, June/July 2019