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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.

By Eva Eberhartinger and Martin Six

Abstract

Series: Discussion Papers SFB International Tax Coordinatio

Topics: RVK QL 800, QM 430, Europäische Union / Unternehmen / Steuerrecht / Steuerpolitik / Nationalstaat
Publisher: SFB International Tax Coordination, WU Vienna University of Economics and Business
Year: 2006
OAI identifier: oai:epub.wu-wien.ac.at:epub-wu-01_ae7

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