| 000 | 01056nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c150679 _d150679 |
||
| 003 | ES-MaIEF | ||
| 005 | 20250428114840.0 | ||
| 007 | ta | ||
| 008 | 250428s2025 xxu||||| |||| 00| 0eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_965656 _aFrey, Johannes |
|
| 245 | 1 | 0 |
_aUnpacking the German MOF's final anti-hybrid decree for U.S. MNEs _c by Johannes Frey and Florian Schmid |
| 520 | _aIn this article, Frey and Schmid analyze and provide examples to illustrate the German Ministry of Finance’s recently published decree interpreting German anti-hybrid rules. | ||
| 650 | 4 |
_945680 _aIMPUESTO DE SOCIEDADES |
|
| 650 | 4 |
_967681 _aTIPO MÍNIMO GLOBAL |
|
| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
|
| 650 | 4 |
_944029 _aEVASION FISCAL |
|
| 650 | 4 |
_943600 _aEMPRESAS MULTINACIONALES |
|
| 650 | 4 |
_925193 _aALEMANIA |
|
| 650 | 4 |
_942888 _aESTADOS UNIDOS |
|
| 700 | 1 |
_967453 _aSchmid, Florian |
|
| 773 | 0 |
_9173120 _oOP 138-Bis/2025/117/2 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 117, n. 2, January 13 2025, p. 225-229 |
|
| 942 | _cART | ||