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EC Law Aspects of Hybrid Entities

This study discusses the impact of the EC Treaty on the recognition of entities in the internal market.
 
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Title:

EC Law Aspects of Hybrid Entities - Volume 15 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

978-90-8722-042-6

Type of publication:

Print Book

Number of pages:

464

Terms:

Shipping fees apply. View shipping information

Price:
EUR 130 / USD 170 (VAT excl.)
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Title:

EC Law Aspects of Hybrid Entities - Volume 15 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

978-90-8722-042-6

Type of publication:

Online book

Number of pages:

464

Access:

Up to five users. View purchase information

Price:
EUR 130 / USD 170 (VAT excl.)
Order Online book
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EC Law Aspects of Hybrid Entities

Why this book?

This study discusses the impact of the EC Treaty on the recognition of entities in the internal market.
 
The EC Treaty envisages the internal market as an area without internal frontiers in which the free movement of goods, persons, services and capital is ensured in accordance with the provisions of the EC Treaty.
 
One of the key questions discussed in this study is how this rationale reflects the relation between tax laws of Member States and, specifically, the relation between the application of autonomous classification methods by Member States and the free allocation of economic resources in the internal market.
 
This study also contains an examination of how the different approaches to hybrid entities in tax treaties interfere with EC law. This part of the study contains an analysis of how the interrelation between domestic (tax) laws and the approach to classification conflicts under existing bilateral tax treaties relates to EC law.
 

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This book is part of the IBFD Doctoral Series

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Main contents

 
  • Part One: Introduction
  • Part Two: Classification methods under Member States’ international private law
  • Part Three: Autonomous tax classification methods in the internal market
  • Part Four: Do tax treaties provide for solutions in the internal market?
  • Part Five: Blueprint for a new Community Directive
  • Part Six: Summary and conclusions

About the author

Gijs Fibbe works at PricewaterhouseCoopers Rotterdam and teaches international tax law at the Law Faculty of the Erasmus University of Rotterdam.
 
Winner of the 2009 Mitchell B. Carroll Prize. Awarded by the International Fiscal Association (IFA).

 

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