[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
Recensione
Data di Pubblicazione:
2020
Citazione:
(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
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.
Tipologia CRIS:
1.1.02 Recensioni in rivista - Reviews
Elenco autori:
Bizioli, Gianluigi
Link alla scheda completa:
Pubblicato in: