Búsqueda de LIBROS DEL AUTOR: lund i

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  HYBRID MISMATCH RULES AND EU PRIMARY LAW

  LUND, I.

  EUCOTAX Series on European Taxation Hybrid mismatch rules, as enacted based on Articles 9, 9a, and 9b of the EU Anti-Tax Avoidance Directive (ATAD), obligate Member States to alter the tax treatment for cross-border transactions in order to prevent non-taxation or double non-taxation which may occur when a transaction is not only deductible for the payer but also deductible or ...

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