The OECD Model (2017) and hybrid entities some opaque issues and their transparent solutions Kiran Jain
By: Jain, Kiran
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Material type: 
ArticlePublisher: 2019Subject(s): INSTRUMENTOS HÍBRIDOS FINANCIEROS | FISCALIDAD INTERNACIONAL
In:
Bulletin for International Taxation v. 73, n. 3, March 2019 Summary: This article considers the provisions introduced by way of article 1(2) of the OECD Model (2017) to address issues relating to hybrid entities, how successful the OECD has been in resolving these problems and the further matters that arise as a result of the new provisions.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2019/3-2 (Browse shelf) | Available | BIT/2019/3-2 |
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Resumen.
This article considers the provisions introduced by way of article 1(2) of the OECD Model (2017) to address issues relating to hybrid entities, how successful the OECD has been in resolving these problems and the further matters that arise as a result of the new provisions.
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