Eberhartinger, Eva and Six, Martin (2006) National Tax Policy, the Directives and Hybrid Finance. Options for tax policy in the context of the treatment of Hybrid Financial Instruments in the Parent-Subsidiary Directive and the Interest and Royalties Directive. Discussion Papers SFB International Tax Coordination, 16. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.
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| Item Type: | Paper |
|---|---|
| Keywords: | Europäische Union / Unternehmen / Steuerrecht / Steuerpolitik / Nationalstaat |
| Classification Codes: | RVK QL 800, QM 430 |
| Divisions: | Departments > Finance, Accounting and Statistics > Inst. Revision,Treuhand & Rechnungswesen > Betriebswirtschaftliche Steuerlehre Departments > Volkswirtschaft Departments > Öffentliches Recht und Steuerrecht > Österr. und Internat. Steuerrecht |
| Depositing User: | Repository Administrator |
| Date Deposited: | 23 Nov 2006 12:52 |
| Last Modified: | 18 Aug 2011 16:10 |
| WU Online Catalog: | http://onlinekatalog.wu.ac.at/F?func=find-b&reques... |
| URI: | http://epub.wu.ac.at/id/eprint/896 |
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