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The need for coordination of EU member state's tax policy with third countries in line with the ATAD requirements? : Focus on Hybrids

Brokelind, Cécile LU (2017) In The External Strategy in tax matters in post BEPS era
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
in press
subject
in
The External Strategy in tax matters in post BEPS era
editor
Martinez, Adolfo and
publisher
IBFD
language
English
LU publication?
yes
id
a19ae5fd-6b80-4b2e-aa00-c25cdb30192e
date added to LUP
2017-10-15 20:43:58
date last changed
2017-10-31 13:41:16
@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},
  editor       = {Martinez, Adolfo },
  language     = {eng},
  publisher    = {IBFD},
  series       = {The External Strategy in tax matters in post BEPS era},
  title        = {The need for coordination of EU member state's tax policy with third countries in line with the ATAD requirements? : Focus on Hybrids},
  year         = {2017},
}