Germany's proposed anti-hybrid rules by Christoph Klein and Marcus Mick
By: Klein, Christoph
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Contributor(s): Mick, Marcus.
Material type: 
ArticlePublisher: 2020Subject(s): INSTRUMENTOS HÍBRIDOS FINANCIEROS | IMPUESTOS | ELUSION FISCAL | PREVENCIÓN | ALEMANIA
In:
Tax Notes International v. 99, n. 3, July 20, 2020, p. 361-372Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2020/99/3-3 (Browse shelf) | Available | OP 138-Bis/2020/99/3-3 |
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| OP 138-Bis/2020/99/3 Tax Notes International | OP 138-Bis/2020/99/3-1 Treatment of losses under OECD Pillars 1 and 2 | OP 138-Bis/2020/99/3-2 An unfamiliar duty burden | OP 138-Bis/2020/99/3-3 Germany's proposed anti-hybrid rules | OP 138-Bis/2020/99/4 Tax Notes International | OP 138-Bis/2020/99/4-1 Apple | OP 138-Bis/2020/99/4-2 Taxing the digital economy |
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.
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