International group financing and taxes:
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | German |
| Veröffentlicht: |
Wien
Linde
2012
|
| Schriftenreihe: | Series on international tax law
74 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 558 S. |
| ISBN: | 9783707322095 3707322092 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804149529588531200 |
|---|---|
| adam_text | Titel: International group financing and taxes
Autor: Massoner, Christian
Jahr: 2012
Contents
Editor s preface............................................................................................. 5
Series Editor s Preface.................................................................................. 7
Maryte Zaburaite
Debt and Equity in International Company Taxation................................. 11
Andreas Fross
Debt-equity Ratios, Earnings Stripping Rules and the Arm s Length
Principle ...................................................................................................... 33
Nikita Soshnikov
Structure and Elements of National Thin Capitalization Rules.................. 55
Jan Vanden Broeck
Intra-Group Debt Financing - alternatives to thin capitalization rules....... 71
Sandra Wijnen
Thin capitalization rules and tax treaty law ................................................ 83
Nathalie Bravo P.
Thin Capitalization Rules and EU Law/Fundamental Freedoms ............... 119
Senol Kocaer
Disallowance of Interest Deductions in Article 81 of the CCCTB
Draft Proposal ............................................................................................. 145
Ricardo Otero
Pricing of intra-group debt and arm s length principle Article 9
OECDMC .................................................................................................. 169
Sophie Rukhadze
Pricing of intra-group guarantees and the arm s length principle............... 185
Klaus Bieberach Schriebl
Allocation of Free Capital to Permanent Establishments............................ 203
Alexia Kardachaki
Tax Regimes for Finance Companies in EU and State Aid........................ 223
Sudin Sabnis
Treaty Shopping and the Concept of Beneficial Ownership against
the backdrop of Finance Companies........................................................... 251
YeoYan Peng Michelle
Tax Treatment of Cash Pooling Arrangements in National and
Tax Treaty Law........................................................................................... 283
Ashish Jaiswal
Tax Treatment of Intra-group Dividends in the State of Residence ........... 309
victor Lafayette Pereira
Limitations of the Source State s Taxing Rights on
Intra-group Dividends ................................................................................. 325
Harald Moshammer
Tax Treatment of Intra-group Dividends in the EU.................................... 347
Elena Orlovskaya
Switch-over rules on dividends and tax treaty law ..................................... 371
Magdalena Lenz
Switch-Over Rules and EU Law................................................................. 389
Gabryela Valencia
Tax Treatment of Intra-Group Interest in the Context
of Art. 11 OECD MC.................................................................................. 409
Ebru Tiyar
Tax Treatment of Intra-Group Interest in the EU........................................ 441
Enrico Gallo
Drawing the Borderline between Debt and Equity in Tax Treaty Law
(Hybrid Finance)......................................................................................... 463
Abhishek Chawla
Tax Treatment of Optionally Convertible Debt (OCD).............................. 485
Nilesh Kapadia
Intra-Group Guarantees and Withholding Taxes........................................ 507
Marina Serrat
Intra-group financing in the CCCTB regime .............................................. 527
List of Authors ................................................. 547
|
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| isbn | 9783707322095 3707322092 |
| language | German |
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| spelling | International group financing and taxes ed. by Christian Massoner ... Wien Linde 2012 558 S. txt rdacontent n rdamedia nc rdacarrier Series on international tax law 74 Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Verbundenes Unternehmen (DE-588)4124386-9 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Verbundenes Unternehmen (DE-588)4124386-9 s Internationales Steuerrecht (DE-588)4027451-2 s b DE-604 Massoner, Christian edt Series on international tax law 74 (DE-604)BV010669771 74 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025310822&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | International group financing and taxes Series on international tax law Internationales Steuerrecht (DE-588)4027451-2 gnd Verbundenes Unternehmen (DE-588)4124386-9 gnd |
| subject_GND | (DE-588)4027451-2 (DE-588)4124386-9 (DE-588)4143413-4 |
| title | International group financing and taxes |
| title_auth | International group financing and taxes |
| title_exact_search | International group financing and taxes |
| title_full | International group financing and taxes ed. by Christian Massoner ... |
| title_fullStr | International group financing and taxes ed. by Christian Massoner ... |
| title_full_unstemmed | International group financing and taxes ed. by Christian Massoner ... |
| title_short | International group financing and taxes |
| title_sort | international group financing and taxes |
| topic | Internationales Steuerrecht (DE-588)4027451-2 gnd Verbundenes Unternehmen (DE-588)4124386-9 gnd |
| topic_facet | Internationales Steuerrecht Verbundenes Unternehmen Aufsatzsammlung |
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