Sökning: "hybrid mismatch rules"
Hittade 1 avhandling innehållade orden hybrid mismatch rules.
1. Hybrid Mismatches in International Transactions : A Study of Linking Rules in EU and Tax Treaty Law
Sammanfattning : Hybrid mismatches, where differences in income characterisation across jurisdictions lead to double non-taxation, can be exploited by multinational enterprises to reduce their overall tax burden. Common hybrid mismatch rules addressing this issue have recently been introduced within the EU and the OECD. LÄS MER
Resultatsidor:
1