Sriram Govind/Jean-Philippe West
Hybrid Entities in Tax Treaty Law
1. Aufl. 2020
ISBN: 978-3-7073-4208-6
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Hybrid Entities in Tax Treaty Law (1. Auflage)
S. XIXList of Abbreviations
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AAR | Authority for Advance Rulings |
Action 2 | Base Erosion and Profit Shifting Project, Neutralizing the Effects of Hybrid Mismatch Arrangements, Action 2 – Final Report (2015) |
AEOI | Automatic Exchange of Information |
ALP | Arm's Length Principle |
AOA | Authorized OECD Approach |
ATAD | Anti-Tax Avoidance Directive |
ATAD I | Anti-Tax Avoidance Directive |
ATAD II | Council Directive (EU) 2017/952 of 29 May 2017 amending Directive (EU) 2016/1164 regarding hybrid mismatches with third countries |
ATP | Aggressive Tax Planning |
BEAT | Base Erosion and Anti-Abuse Tax |
BEPS | Base Erosion and Profit Shifting |
BO | Beneficial Owner |
Bull. Intl. Taxn | Bulletin for International Taxation – Journal IBFD |
BV | Besloten Vennootschap |
CbCR | Country-by-Country Reporting |
CCCTB | Common Consolidated Corporate Tax Base |
CE | Conseil d'État |
CFC | Controlled Foreign Company/Corporation |
CFR | Code of Federal Regulations (US) |
CIIs | Collective investment institutions |
CIT | Corporate Income Tax |
CIV | Collective investment vehicle |
CIV Report | Report on the Granting Of Treaty Benefits With Respect To The Income Of Collective Investment Vehicles |
CJEU | Court of Justice of the European Union |
Co. | Company |
Commentaries | Commentaries on the Articles of the MC |
Corp. | Corporation |
CPS | Corporate Limited P... |