![Cécile Brokelind. Foto.](/sites/ehl.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/CcileBrokelind.jpg.webp?itok=s3KeBv8S)
Cécile Brokelind
Professor
![Cécile Brokelind. Foto.](/sites/ehl.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/CcileBrokelind.jpg.webp?itok=s3KeBv8S)
Coordination of Negotiation of Member States' Double Tax Treaties with Third States in a Post BEPS and Post-ATAD Era: The Case of Hybrid Mismatches
Författare
Redaktör
- Adolfo Martin Jiménez
Summary, in English
The extension of the Anti-tax avoidance directive towards third countries residents outside the MLI's scope may require MS to align their DTT on similar anti-abuse provisions. The paper explores the question of EU competence in this issue.
Avdelning/ar
- Institutionen för handelsrätt
Publiceringsår
2019-04-01
Språk
Engelska
Sidor
219-238
Publikation/Tidskrift/Serie
GREIT Series
Dokumenttyp
Del av eller Kapitel i bok
Förlag
IBFD
Ämne
- Law
Aktiv
Published
ISBN/ISSN/Övrigt
- ISBN: 978-90-8722-501-8