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Bezig met laden... Neutralising the effects of hybrid mismatch arrangementsdoor Organisation for Economic Co-operation and Develop
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This report sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address such arrangements. Once translated into domestic law, the recommendations in Part 1 of the report will neutralise the effect of cross-border hybrid mismatch arrangements that produce multiple deductions for a single expense or a deduction in one jurisdiction with no corresponding taxation in the other jurisdiction. Part 1 of the report will be supplemented by a commentary, which will explain the recommended rules and illustrate their application with practical examples. Part 2 of the report sets out proposed changes to the Model Convention that will ensure the benefits of tax treaties are only granted to hybrid entities (including dual resident entities) in appropriate cases. Part 2 also considers the interaction between the OECD Model Convention and the domestic law recommendations in Part 1. Geen bibliotheekbeschrijvingen gevonden. |
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Google Books — Bezig met laden... GenresDewey Decimale Classificatie (DDC)343.067Social sciences Law Military, defense, public property, public finance, tax, commerce {trade}, industrial law International Kinds of taxes by incidence Taxes on corporationsLC-classificatieWaarderingGemiddelde: Geen beoordelingen.Ben jij dit?Word een LibraryThing Auteur. |