Auer/Dimitropoulou (Eds)
Access to Treaty Benefits
1. Aufl. 2021
ISBN: 978-3-7073-4406-6
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Access to Treaty Benefits (1. Auflage)
S. XVList of Abbreviations
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Action 2 | Base Erosion and Profit Shifting Project, Neutralizing the Effects of Hybrid Mismatch Arrangements, Action 2 – Final Report (2015) |
ALP | Arm’s Length Principle |
ATAD | Anti-Avoidance Directive |
AOTCA | Asia-Oceania Tax Consultants’ Association |
ATAD | Anti-Tax Avoidance Directive |
ATP | Aggressive Tax Planning |
BEAT | Base Erosion and Anti-Abuse Tax |
BEPS | OECD/G20 Base Erosion and Profit shifting Project |
BO | Beneficial Owner |
Bull. Intl. Taxn | Bulletin for International Taxation – Journal IBFD |
CE | Conseil d’État |
CFA | Committee on Fiscal Affaires Controlled Foreign Companies (CFC) |
CFC Rules | Controlled Foreign Companies Rules |
CFR | Code of Federal Regulations (US) |
CIIs | collective investment institutions |
CIT | Corporate Income Tax |
CIV | Collective investment vehicle or vehicles |
CIV Report | Report on the Granting Of Treaty Benefits With Respect To The Income Of Collective Investment Vehicles |
CIVs | Collective investment vehicles |
CJEU | Court of Justice of the European Union |
Co. | Company |
Commentaries | Commentaries on the Articles of the MC |
Corp. | Corporation |
CTB | check-the-box |
CTF | Canadian Tax Foundation |
DD | Double Deduction |
Derivs. & Fin. Instrums | Derivatives & Financial Instruments IBFD Journals |
DST | Digital Services Taxes |
S. XVIDTA | Double Tax Agreem... |