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Language: en
Pages: 411
Pages: 411
Type: BOOK - Published: 2018-04-18 - Publisher: Kluwer Law International B.V.
The topics of double non-taxation and hybrid entities have acquired a particular importance in a context where transformations within the tax world seem to be l
Language: en
Pages: 531
Pages: 531
Type: BOOK - Published: 2023-12-11 - Publisher: Kluwer Law International B.V.
The topics of double non-taxation and hybrid entities have acquired particular importance in a context where transformations in the tax world have led to intern
Language: en
Pages: 433
Pages: 433
Type: BOOK - Published: 2007 - Publisher: IBFD
Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice op
Language: en
Pages: 458
Pages: 458
Type: BOOK - Published: 2015-10-05 - Publisher: OECD Publishing
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adop
Language: en
Pages: 99
Pages: 99
Type: BOOK - Published: 2014-09-16 - Publisher: OCDE
This report sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Conv
