Buch, Englisch, Band 41, 312 Seiten
Buch, Englisch, Band 41, 312 Seiten
Reihe: EUCOTAX Series on European Taxation Series
ISBN: 978-90-411-5942-7
Verlag: Wolters Kluwer
Conflicts due to the autonomous methods used by Member States for the tax classification of companies or partnerships established under the private law of other Member States can give rise to 舖hybrid舗 entities and lead to double taxation or double nontaxation. As a consequence, market participants in the EU internal market are sometimes confronted with negative effects on cross-border activities or with incentives to use such mismatches in tax planning structures. Given major progress in this area at both the EU and the OECD, the time is right to formalize a truly comprehensive solution to this persistent problem. This detailed analysis, ranging from specific national law developments to solidly grounded recommendations, offers unprecedented guidance on the way forward.
Autoren/Hrsg.
Fachgebiete
Weitere Infos & Material
About the Editors.
Preface.
Chapter 1 Introduction.
Part I The EU and OECD Approach to Hybrid Entities.
Chapter 2 The Approach to Hybrid Entities under Primary EU Law and in the EU Tax Directives.
Chapter 3 The Approach to Hybrid Entities under the OECD Model Tax Convention.
Part II Country Chapters.
Chapter 4 Introduction.
Chapter 5 Austria Yvonne Schuchter-Mang.
Chapter 6 Belgium Bart Peeters.
Chapter 7 Denmark Søren Jesper Hansen and Steff Fløe Pedersen .
Chapter 8 France Allard de Waal en Laurent Ragot.
Chapter 9 Germany Sven Fuhrmann and Johannes Huken.
Chapter 10 Italy Stefano Grilli.
Chapter 11 Luxembourg Peter Adriaansen, Frank van Kuijk and Mélanie Staes.
Chapter 12 The Netherlands Gijs K. Fibbe and Ton A.J. Stevens.
Part III Comparative Analysis, Conclusions and Recommendations.
Chapter 13 Comparative Analysis, Conclusions and Recommendations Gijs K. Fibbe and Ton A.J. Stevens.
Annex.
List of Abbreviations.
References.
