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| 035 |
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|a (OCoLC)24757635
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| 040 |
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|a MH-L
|c MH-L
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| 043 |
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|a e-au---
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| 050 |
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|a K4475
|b .L359 1991
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| 100 |
1 |
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|a Lang, Michael,
|d 1965-
|0 http://viaf.org/viaf/sourceID/LC|n92089447
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| 245 |
1 |
0 |
|a Hybride Finanzierungen im internationalen Steuerrecht :
|b Rechtsgrundlagen der Doppelbesteuerungsabkommen zur Beurteilung von Mischformen zwischen Eigen- und Fremdkapital /
|c von Michael Lang
|
| 260 |
|
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|a Wien :
|b A. Orac,
|c 1991
|
| 300 |
|
|
|a 204 p. ;
|c 21 cm
|
| 490 |
1 |
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|a Schriften zum österreichischen Abgabenrecht ;
|v Bd. 30
|
| 500 |
|
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|a Based on the author's thesis (Universität Wien)
|
| 504 |
|
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|a Includes bibliographical references (p. 187-203)
|
| 520 |
|
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|a Hybrid financing in international tax law. Legal basis of tax treaties in relation to mixed kinds of personal and outside capital. The author introduces the problems of innovative kinds of financing. First he explains the interpretation of tax treaties, then he explains the decisive attribution provisions and terms. In the fourth chapter he reflects the hybrid focus of financing to the OECD and the Austrian tax treaties
|
| 650 |
|
0 |
|a Dividends
|x Taxation
|x Law and legislation
|
| 650 |
|
0 |
|a Double taxation
|z Austria
|
| 650 |
|
0 |
|a Double taxation
|
| 650 |
|
0 |
|a International business enterprises
|x Finance
|
| 650 |
|
0 |
|a International business enterprises
|x Taxation
|x Law and legislation
|z Austria
|
| 650 |
|
0 |
|a International business enterprises
|x Taxation
|x Law and legislation
|
| 830 |
|
0 |
|a Schriften zum österreichischen Abgabenrecht ;
|v Bd. 30
|
| 999 |
1 |
0 |
|i de8ab676-f296-4799-bead-fa5eeb5a4887
|l 990022207640203941
|s US-MH
|m hybride_finanzierungen_im_internationalen_steuerrechtrechtsgrundlagen______1991_______aoraca________________________________________lang__michael______________________p
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| 999 |
1 |
1 |
|l 990022207640203941
|s ISIL:US-MH
|t BKS
|a LAW HD
|b 32044146788294
|c AUS 973.2 LAN
|d 8
|x 01 BOOK
|y 232298442330003941
|p LOANABLE
|