Assessing the tax benefits of hybrid arrangements : evidence from the Luxembourg Leaks
Inga Hardeck and Patrick U. Wittenstein
| Year of publication: |
June 2018
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|---|---|
| Authors: | Hardeck, Inga ; Wittenstein, Patrick |
| Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 71.2018, 2, p. 295-334
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| Subject: | advance tax ruling | hybrid arrangement | LuxLeaks | tax avoidance | tax haven | Steuervermeidung | Tax avoidance | Steueroase | Tax haven | Luxemburg | Luxembourg | Steuervergünstigung | Tax incentive |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.17310/ntj.2018.2.04 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011905671