Coordination of Negotiation of Member States' Double Tax Treaties with Third States in a Post BEPS and Post-ATAD Era: The Case of Hybrid Mismatches
(2019) In GREIT Series p.219-238- Abstract
- The extension of the Anti-tax avoidance directive towards third countries residents outside the MLI's scope may require MS to align their DTT on similar anti-abuse provisions. The paper explores the question of EU competence in this issue.
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/a19ae5fd-6b80-4b2e-aa00-c25cdb30192e
- author
- Brokelind, Cécile LU
- organization
- publishing date
- 2019-04-01
- type
- Chapter in Book/Report/Conference proceeding
- publication status
- published
- subject
- host publication
- The External Strategy of the EU in a Post-BEPS Environment
- series title
- GREIT Series
- editor
- Martin Jiménez, Adolfo
- pages
- 219 - 238
- publisher
- IBFD
- ISBN
- 978-90-8722-501-8
- language
- English
- LU publication?
- yes
- id
- a19ae5fd-6b80-4b2e-aa00-c25cdb30192e
- date added to LUP
- 2017-10-15 20:43:58
- date last changed
- 2020-12-10 13:13:51
@inbook{a19ae5fd-6b80-4b2e-aa00-c25cdb30192e, abstract = {{The extension of the Anti-tax avoidance directive towards third countries residents outside the MLI's scope may require MS to align their DTT on similar anti-abuse provisions. The paper explores the question of EU competence in this issue.}}, author = {{Brokelind, Cécile}}, booktitle = {{The External Strategy of the EU in a Post-BEPS Environment}}, editor = {{Martin Jiménez, Adolfo}}, isbn = {{978-90-8722-501-8}}, language = {{eng}}, month = {{04}}, pages = {{219--238}}, publisher = {{IBFD}}, series = {{GREIT Series}}, title = {{Coordination of Negotiation of Member States' Double Tax Treaties with Third States in a Post BEPS and Post-ATAD Era: The Case of Hybrid Mismatches}}, year = {{2019}}, }