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

doi:10.57938/1e9a70e8-6d85-4429-92fa-91e4718b7370

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 Paper › WU Working Paper and Case

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Original language	English
Place of Publication	Vienna
Publisher	SFB International Tax Coordination, WU Vienna University of Economics and Business
DOIs	https://doi.org/10.57938/1e9a70e8-6d85-4429-92fa-91e4718b7370
Publication status	Published - 2006

Publication series

Series	Discussion Papers SFB International Tax Coordination
Number	16

WU Working Papes and Cases

Discussion Papers SFB International Tax Coordination

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10.57938/1e9a70e8-6d85-4429-92fa-91e4718b7370Licence: Unspecified

DocumentFinal published version, 480 KBLicence: Unspecified

Cite this

Eberhartinger, E., & Six, M. (2006). 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. SFB International Tax Coordination, WU Vienna University of Economics and Business. Discussion Papers SFB International Tax Coordination No. 16 https://doi.org/10.57938/1e9a70e8-6d85-4429-92fa-91e4718b7370

Eberhartinger, Eva ; Six, Martin. / 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. Vienna : SFB International Tax Coordination, WU Vienna University of Economics and Business, 2006. (Discussion Papers SFB International Tax Coordination; No. 16).

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Eberhartinger, E & Six, M 2006 '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.' Discussion Papers SFB International Tax Coordination, no. 16, SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna. https://doi.org/10.57938/1e9a70e8-6d85-4429-92fa-91e4718b7370

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. / Eberhartinger, Eva; Six, Martin.
Vienna: SFB International Tax Coordination, WU Vienna University of Economics and Business, 2006.

Publication: Working/Discussion Paper › WU Working Paper and Case

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Eberhartinger E, Six M. 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. Vienna: SFB International Tax Coordination, WU Vienna University of Economics and Business. 2006. doi: 10.57938/1e9a70e8-6d85-4429-92fa-91e4718b7370