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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.

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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Abstract

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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: 03 Jun 2014 08:26
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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