This review tackles Parada's book on the international taxation of hybrid entities. In particular, it considers the basic idea that ex se the phenomenon is not a cause of concern. Then, the review provides some ideas about the interaction of the discipline with tax treaties and EC law.
(2020). [Recensione a:] L. Parada, Double Non-taxation and the Use of Hybrid Entities. An alternative Approach in the New Era of BEPS, Series on International Taxation 66, Wolters Kluwer, 2018 . In INTERTAX. Retrieved from http://hdl.handle.net/10446/164418
[Recensione a:] L. Parada, Double Non-taxation and the Use of Hybrid Entities. An alternative Approach in the New Era of BEPS, Series on International Taxation 66, Wolters Kluwer, 2018
Bizioli, Gianluigi
2020-09-01
Abstract
This review tackles Parada's book on the international taxation of hybrid entities. In particular, it considers the basic idea that ex se the phenomenon is not a cause of concern. Then, the review provides some ideas about the interaction of the discipline with tax treaties and EC law.File allegato/i alla scheda:
| File | Dimensione del file | Formato | |
|---|---|---|---|
|
TAXI_48_1010 (1).pdf
Solo gestori di archivio
Versione:
publisher's version - versione editoriale
Licenza:
Licenza default Aisberg
Dimensione del file
59.85 kB
Formato
Adobe PDF
|
59.85 kB | Adobe PDF | Visualizza/Apri |
Pubblicazioni consigliate
Aisberg ©2008 Servizi bibliotecari, Università degli studi di Bergamo | Terms of use/Condizioni di utilizzo
