Hybrid entities and the EU direct tax directives
By: edited by G.K. (Gijs) Fibbe and A.J.A. (Ton) Stevens
Series: EUCOTAX series on European taxation -- volume 41
Publisher: Wolters Kluwer, Law & Business
Published: 2015
Place of publication: The Hague, The Netherlands
Language: eng
Number of pages: 286
ISBN-13: 9789041159427
Subjects: Business enterprises; Congresses; Conflict of laws; Corporations; Taxation; Law and legislation
Notes: "Europese fiscale studies"

Based on seminar held on 26 May 2009 at the Erasmus University Amsterdam. -- page xvii.

Includes bibliographical (pages 271-286) references adn index.
Table of contents: title: Introduction; title: The Approach to Hybrid Entities under Primary EU Law and in the EU Tax Directives; title: The Approach to Hybrid Entities under the OECD Model Tax Convention; title: Austria Yvonne /  Schuchter-Mang; title: Belgium / Bart Peeters; title: Denmark / Søren Jesper Hansen and Steff Fløe Pedersen; title: France / Allard de Waal en Laurent Ragot; title: Germany / Sven Fuhrmann and Johannes Huken; title: Italy / Stefano Grilli; title: Luxembourg / Peter Adriaansen, Frank van Kuijk and Mélanie Staes; title: The Netherlands / Gijs K. Fibbe and Ton A.J. Stevens; title: Comparative Analysis, Conclusions and Recommendations / Gijs K. Fibbe and Ton A.J. Stevens.