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.

Eva Eberhartinger, Martin Six

Publication: Working/Discussion PaperWU Working Paper

Original languageEnglish
Place of PublicationVienna
PublisherSFB International Tax Coordination, WU Vienna University of Economics and Business
Publication statusPublished - 2006

Publication series

NameDiscussion Papers SFB International Tax Coordination
No.16

WU Working Paper Series

  • Discussion Papers SFB International Tax Coordination

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