MARC Record from Library of Congress

LEADER: 02162cam a2200361 i 4500
001 2015372222
003 DLC
005 20150417092520.0
008 150403s2015 ne a 100 0 eng
010 $a 2015372222
020 $a9789041159427 (hd.bd.)
020 $a9041159428 (hd.bd.)
040 $aDLC$beng$erda$cDLC
042 $apcc
050 00 $aKJE7198.A8$bH93 2015
245 00 $aHybrid entities and the EU direct tax directives /$cedited by G.K. (Gijs) Fibbe and A.J.A. (Ton) Stevens.
264 1 $aThe Hague, The Netherlands :$bWolters Kluwer, Law & Business,$c[2015]
300 $axviii, 286 pages :$billustrations ;$c25 cm.
336 $atext$btxt$2rdacontent
337 $aunmediated$bn$2rdamedia
338 $avolume$bnc$2rdacarrier
490 0 $aEUCOTAX series on European taxation ;$vvolume 41
500 $a"Europese fiscale studies"
500 $aBased on seminar held on 26 May 2009 at the Erasmus University Amsterdam. -- page xvii.
504 $aIncludes bibliographical (pages 271-286) references adn index.
505 0 $aIntroduction -- The Approach to Hybrid Entities under Primary EU Law and in the EU Tax Directives -- The Approach to Hybrid Entities under the OECD Model Tax Convention -- Austria Yvonne / Schuchter-Mang -- Belgium / Bart Peeters -- Denmark / Søren Jesper Hansen and Steff Fløe Pedersen -- France / Allard de Waal en Laurent Ragot -- Germany / Sven Fuhrmann and Johannes Huken -- Italy / Stefano Grilli -- Luxembourg / Peter Adriaansen, Frank van Kuijk and Mélanie Staes -- The Netherlands / Gijs K. Fibbe and Ton A.J. Stevens -- Comparative Analysis, Conclusions and Recommendations / Gijs K. Fibbe and Ton A.J. Stevens.
650 0 $aCorporations$xTaxation$xLaw and legislation$zEuropean Union countries$vCongresses.
650 0 $aBusiness enterprises$xTaxation$xLaw and legislation$zEuropean Union countries$vCongresses.
650 0 $aConflict of laws$xCorporations$zEuropean Union countries$vCongresses.
650 0 $aConflict of laws$xTaxation$zEuropean Union countries$vCongresses.
653 $aHybrid Entities
700 1 $aFibbe, Gijsbert Karel,$eeditor.
700 1 $aStevens, A. J. A.,$eeditor.