{"product_id":"double-non-taxation-and-the-use-leopoldo-parada-9789403546667","title":"Double non-taxation and the use of hybrid entities","description":"\u003cp\u003eThe topics of double non-taxation and hybrid entities have acquired particular importance in a context where transformations in the tax world have led to international commitments materialised in the OECD Base Erosion and Profit Shifting (BEPS) project. In what is the first systematic in-depth analysis of the OECD BEPS Action Plan 2 and hybrid entities, this timely book provides a critical review of the approach adopted by the OECD and proposes a deeply informed alternative method to deal with the problem of hybrid entity mismatches.\u003c\/p\u003e \u003cp\u003eThe author analyses the interaction between the double non-taxation outcome and the use of hybrid entities in an approach not strictly linked to any specific tax jurisdiction. To this end, the analysis includes case studies and examples from a range of jurisdictions emphasising the international tax context, also including the application of tax treaties. Among the seminal matters covered in this edition are the following: \u003c\/p\u003e \u003cul\u003e \u003cli\u003e\n\u003cp\u003efoundations of the concepts of double non-taxation and hybrid entities;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eextensive analysis based on the rules of characterisation of foreign entities for tax purposes in the United States, Spain, Denmark, and Germany, as well as on the Poland\/United States and Canada\/United States tax treaties;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ein-depth analysis of the implications of Article 1(2) OECD Model Tax Convention and Article 3(1) Multilateral Instrument (MLI), especially considering the position of developing (source) countries;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003edetailed analysis of the OECD BEPS Action 2 and its recommendations (\u003cem\u003elinking rules\u003c\/em\u003e), including its implementation in the EU Anti-Tax Avoidance Directive (ATAD); and\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eelaborated alternative method to deal with hybrid entity mismatches (\u003cem\u003ereactive coordination rule\u003c\/em\u003e), which is informed by the tax policy aims of simplicity, coherence, and administrability.\u003c\/p\u003e \u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eDetailed comparisons between the author's proposal and other existing rules elucidate common points and deviations.\u003c\/p\u003e \u003cp\u003eIf merely for its unparalleled clarification of the issues, this book will prove of immeasurable value to practitioners, tax authorities, policymakers and academics concerned with international tax law. Beyond that, as an authoritative guide that promises to reorient the discussion to what really matters in the debate regarding hybrid entity mismatches, this analysis elaborates solutions applicable to a generality of cases worldwide and, therefore, hugely promotes the urgent quest for alternative views.\u003c\/p\u003e \u003cp\u003e\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Leopoldo Parada\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 9403546662\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9789403546667\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Kluwer Law International\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 12\/11\/2023\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 512\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Hardcover\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.96lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.21h x 6.14w x 1.13d","brand":"Leopoldo Parada","offers":[{"title":"Hardcover","offer_id":46489456115967,"sku":"9789403546667","price":177.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_f3e6a6d8-39c5-40ca-ad89-5c605c2aa3ae.jpg?v=1736953604","url":"https:\/\/www.whiterainbookhouse.com\/products\/double-non-taxation-and-the-use-leopoldo-parada-9789403546667","provider":"WR Book House","version":"1.0","type":"link"}