Hybride Finanzierungen im internationalen Steuerrecht : Rechtsgrundlagen der Doppelbesteuerungsabkommen zur Beurteilung von Mischformen zwischen Eigen- und Fremdkapital /
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 prov...
Main Author: | Lang, Michael, 1965- |
---|---|
Format: | Book |
Language: | German |
Published: |
Wien :
A. Orac,
1991
|
Series: | Schriften zum österreichischen Abgabenrecht ;
Bd. 30 |
Subjects: |
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