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Institutional hybrid financial instruments and double non - taxation under domestic rules and tax treaty law the example of Spain Félix Daniel Martínez Laguna

Material type: Article

ArticlePublisher: 2016Subject(s): INSTRUMENTOS HÍBRIDOS FINANCIEROS

In: Intertax v. 44, n. 6 & 7, June / July 2016, p. 447-462

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
		IEF	OP 2141/2016/6/7-2 (Browse shelf)	Available		OP 2141/2016/6/7-2

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Previous	OP 2141/2016/5-8 ECHR Melo Tadeu	OP 2141/2016/6/7-1 The EU anti tax avoidance package	OP 2141/2016/6/7-10 Recent developments in the Dutch loss carry over restrictions for holding and intercompany financing entities	OP 2141/2016/6/7-2 Institutional hybrid financial instruments and double non - taxation under domestic rules and tax treaty law	OP 2141/2016/6/7-3 The quest for a new corporate taxation model and for an effective fight against international tax avoidance within the EU	OP 2141/2016/6/7-4 BEPS Action 7	OP 2141/2016/6/7-5 Tackling VAT fraud in Europe	Next

Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.

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