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Sigrid Hemels. Photo.

Sigrid Hemels

Visiting professor

Sigrid Hemels. Photo.

Netherlands

Author

  • Sigrid Hemels

Editor

  • Michael Lang
  • Jeffrey Owens
  • Pasquale Pistone
  • Alexander Rust
  • Josef Schuch
  • Claus Staringer

Summary, in English

This is the Dutch contribution to the book Implementing Key BEPS Actions: Where Do We Stand? Discussed are amongst others measures against hybrid mismatch arrangements, CFC rules, interest deductions, countering harmful tax practices, transfer pricing and the MLI.

Department/s

  • Department of Business Law

Publishing year

2019-12-31

Language

English

Pages

593-618

Publication/Series

WU Institute for Austrian and International Tax Law European and International Tax Law and Policy Series

Volume

12

Document type

Book chapter

Publisher

IBFD

Topic

  • Law (excluding Law and Society)

Keywords

  • Corporate income tax
  • BEPS
  • CFC-legislation
  • MLI

Status

Published

ISBN/ISSN/Other

  • ISBN: 978-90-8722-565-0