Hybrid entities and the EU direct tax directives /
Conflicts due to the autonomous methods used by Member States for the tax classification of companies or partnerships established under private law of Member States can give rise to "hybrid" entities and lead to double taxation or double non-taxation. This book deals with the question how...
Other Authors: | Fibbe, Gijsbert Karel (Editor), Stevens, A. J. A (Editor) |
---|---|
Format: | Book |
Language: | English |
Published: |
The Hague, the Netherlands :
Kluwer Law International,
[2015]
|
Series: | Eucotax series on European taxation ;
41 |
Subjects: |
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