Zobrazeno 1 - 10 of 27 pro vyhledávání: '"Ton Stevens"'
1
Article: Is the Symmetrical Classification Method EU Proof?
Autor: Mart van Hulten, Ton Stevens
Publikováno v: EC Tax Review. 31:312-325
One way to solve classification conflicts involving hybrid entities is for states to apply a so-called symmetrical classification method, whereby a state adopts for its domestic tax purposes the tax classification applied to an entity by another stat
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::9e7e9c7ed1b0f0e74b7bb739a16eb2c5
https://doi.org/10.54648/ecta2022030
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2
Ship Recycling Financial Instruments: A Tax or Not a Tax?
Autor: Ton Stevens, Han Kogels
Publikováno v: Erasmus Law Review. 13:64-67
In this article the question is reviewed whether two by the EU Commission proposed financial instruments to stimulate ‘green’ ship scrapping, (i) a Ship Recycling Fund (SRF) and (ii) a Ship Recycling License (SRL), might be qualified as a ‘tax
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::6642d8e4974aeec08c5cf7dc3c278381
https://doi.org/10.5553/elr.000155
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3
Fiscale ontwikkelingen in Duitsland in 2021
Autor: Frank Elsweier, Ton Stevens
Publikováno v: Weekblad voor Fiscaal Recht, 2021(173):WFR 2021/173, 1262-1274
Tilburg University-PURE
Gezien de financiële, economische en sociale relaties tussen Nederland en Duitsland zijn de fiscale ontwikkelingen in Duitsland voor de fiscale praktijk interessant en inspirerend. In Duitsland is in de afgelopen maanden een aantal fiscale wetten in
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::f95bebe41ec22b9dd47d4e5bb96d7575
https://research.tilburguniversity.edu/en/publications/79e66913-0c1c-40c3-b96a-43ecd37d1565
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6
Hybrid Mismatches Under the ATAD I and II
Autor: G.K. Fibbe, Ton Stevens
Publikováno v: EC Tax Review. 26:153-166
Both Anti-Tax Avoidance Directive (atad) 1 and 2 contain specific provisions to tackle hybrid mismatches. As a matter of principle it has been decided to not remove the cause of hybrid mismatches within the internal market but to counter only a few o
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::7324e2c589910aeacdfe91e4d5891a51
https://doi.org/10.54648/ecta2017017
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