Hybrid entities and the EU direct tax directives /
Fibbe, Gijsbert Karel,editor.
Stevens, A. J. A.,editor.
"Europese fiscale studies".
Based on seminar held on 26 May 2009 at the Erasmus University Amsterdam. -- page xvii.
Includes bibliographical references.
Introduction -- 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.
Corporations
Business enterprises
Conflict of laws
Conflict of laws