000 01192aam a2200265 c 4500
999 _c143816
_d143816
003 ES-MaIEF
005 20210512125241.0
007 ta
008 210512t2020 ne ||||| |||| 00| 0 eng d
020 _a978-90-8722-632-9
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _aScherleitner, Moritz
_965108
245 0 _aAddressing tax arbitrage with hybrid financial instruments
_ba multidisciplinary study and proposal for developed and developing countries
_c Moritz Scherleitner
260 _aAmsterdam
_bIBFD
_c2020
300 _aXVIII, 597 p.
_c25 cm
490 _aIBFD doctoral series ;
_v54
500 _aThesis submitted to the University of Helsinki in fulfilment of the requirements for the degree of Doctor of Law. Degree awarded on 18 December 2019.
504 _aBibliografĂ­a.
520 _aAnalysing legislative action against tax arbitrage with hybrid financial instruments from a multidisciplinary perspective, this book provides valuable insight into the effects of potential approaches.
650 4 _961626
_aINSTRUMENTOS HÍBRIDOS FINANCIEROS
650 _aIMPUESTOS
_947460
650 4 _928417
_aARBITRAJE
650 4 _941877
_aDERECHO COMPARADO
942 _cLIB