Hybrid entities and the EU direct tax directives. (2014)

• Record Type: Book
• Further Information: Note: Edited by G.K. (Gijs) Fibbe and A.J.A. (Ton) Stevens.
• Editors: Fibbe, Gijsbert Karel; Stevens, A. J. A
• Contents: Introduction -- The Approach to Hybrid Entities under Primary EU Law and in the EU Tax Directives -- The Approach to Hybrid Entities under the OECD Model Tax Convention -- Austria Yvonne / Schuchter-Mang -- Belgium / Bart Peeters -- Denmark / Søren Jesper Hansen and Steff Fløe Pedersen -- France / Allard de Waal en Laurent Ragot -- Germany / Sven Fuhrmann and Johannes Huken -- Italy / Stefano Grilli -- Luxembourg / Peter Adriaansen, Frank van Kuijk and Mélanie Staes -- The Netherlands / Gijs K. Fibbe and Ton A.J. Stevens -- Comparative Analysis, Conclusions and Recommendations / Gijs K. Fibbe and Ton A.J. Stevens.
• Publisher Details: Place of publication not identified : Kluwer Law International
• Publication Date: 2014
• Extent: 1 online resource (312 pages)
• Subjects: 343; Corporations -- Taxation -- Law and legislation -- European Union countries -- Congresses; Business enterprises -- Taxation -- Law and legislation -- European Union countries -- Congresses; Conflict of laws -- Corporations -- European Union countries -- Congresses; Conflict of laws -- Taxation -- European Union countries -- Congresses
• Languages: English
• ISBNs: 9789041159434; 9041159436
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.