The Anti-Tax Avoidance Directive 2 and hybrid financial instruments : countering deduction and non-inclusion schemes in third-country situations Ramon Tomazela Santos
By: Santos, Ramon Tomazela
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Material type: 
ArticlePublisher: 2018Subject(s): INSTRUMENTOS HÍBRIDOS FINANCIEROS | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | UNIÓN EUROPEA | ELUSION FISCAL | LEGISLACION COMUNITARIAOnline resources: Click here to access online
In:
Bulletin for International Taxation v. 72, n. 8, August 2018, p. 506-518Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2018/8-5 (Browse shelf) | Available | BIT/2018/8-5 |
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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.
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