Biblioteca del Instituto de Estudios Fiscales

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Hybrid entities : problems arising from the attribution of income through withholding tax relief can specific domestic provisions be a suitable solution concept ? Christian Kahlenberg

By: Kahlenberg, Christian.
Material type: ArticleArticlePublisher: 2016Subject(s): TRANSPARENCIA FISCAL | INSTRUMENTOS HÍBRIDOS FINANCIEROS | ATRIBUCIÓN DE RENTAS | RETENCIONES TRIBUTARIAS | IMPUESTOS | EVASION FISCAL | UNION EUROPEA | SOCIEDADES | ELUSION FISCAL In: Intertax v. 44, n. 2, Fabruary 2016, p. 146-162
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OP 2141/2016/2-3 (Browse shelf) Available OP 2141/2016/2-3

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