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Double Non-taxation and the Use of Hybrid Entities: An Alternative Approach in the New Era of BEPS
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Barnes and Noble
Double Non-taxation and the Use of Hybrid Entities: An Alternative Approach in the New Era of BEPS
Current price: $175.00
Barnes and Noble
Double Non-taxation and the Use of Hybrid Entities: An Alternative Approach in the New Era of BEPS
Current price: $175.00
Loading Inventory...
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About this book:
- foundations of the concepts of double non-taxation and hybrid entities, absent of the specific limitations of domestic tax legislation;
- extensive analysis based on the rules of characterization of foreign entities for tax purposes in the United States, Spain, Denmark and Germany, as well as on some examples of solutions taken from the tax treaties of Poland/United States and Canada/United States;
- detailed analysis of the implications of Article 1(2) OECD Model Tax Convention and Article 3(1) Multilateral Instrument, especially having in mind the position of developing (source) countries; and
- European Union (EU) tax law as part of the international context, including an extensive analysis on the EU Anti-Tax Avoidance Directives, ATAD I and ATAD II.