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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

Brokelind, Cécile LU (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:
author
organization
publishing date
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
2025-04-04 14:19:33
@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}},
}