Hybrid entity issues in a tax treaty context OECD approach versus actual tax treaties Marlous Verhoog & Almut Breuer
By: Verhoog, Marlous
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Contributor(s): Breuer, Almut.
Material type: 
ArticlePublisher: 2016Subject(s): INSTRUMENTOS HÍBRIDOS FINANCIEROS | IMPUESTOS | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | PROGRAMAS | TRATADOS INTERNACIONALES | ELUSION FISCAL
In:
Intertax v. 44, n. 8 & 9, August / September 2016, p. 684-700
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141/2016/8/9-7 (Browse shelf) | Available | OP 2141/2016/8/9-7 |
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| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 2141/2016/8/9-4 Cooperative compliance | OP 2141/2016/8/9-5 The interaction of Articles 6, 7 and 21 of the OECD Model Tax Convention | OP 2141/2016/8/9-6 The concept of " permanent establishment " at the Spanish courts | OP 2141/2016/8/9-7 Hybrid entity issues in a tax treaty context | OP 2141/2017/10-1 Taxation of the digital economy | OP 2141/2017/10-2 International double taxation under VAT | OP 2141/2017/10-3 The provisions of the EU Anti-Tax Avoidance Directive regarding controlled foreign company rules |
Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
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