![Sigrid Hemels. Photo.](/sites/lusem.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/SigridHemels.jpg.webp?itok=HgTxz-GG)
Sigrid Hemels
Visiting professor
![Sigrid Hemels. Photo.](/sites/lusem.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/SigridHemels.jpg.webp?itok=HgTxz-GG)
Netherlands
Author
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