Are we there yet? electrónico international implementation of hybrid mismatch rules Mark Brabazon
By: Brabazon, Mark
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Material type: 
ArticlePublisher: 2019Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | ELUSION FISCAL | ASIMETRÍAS HÍBRIDAS | PREVENCIÓN | PROGRAMAS | ATAD | LEGISLACION
In:
Bulletin for International Taxation v. 73, n. 6/7, June/July 2019Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2019/6/7-3 (Browse shelf) | Available | BIT/2019/6/7-3 |
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| BIT/2019/6/7-1 The UK General Anti-Avoidance Rule | BIT/2019/6/7-10 Why Can’t the English ...? | BIT/2019/6/7-2 Extracting the digit | BIT/2019/6/7-3 Are we there yet? | BIT/2019/6/7-4 Fowler v. HMRC and the Murky Waters of treaty interpretation | BIT/2019/6/7-5 Interest deductibility | BIT/2019/6/7-6 Current and recurring issues with taxing financial services under VAT |
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.
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