Essays about: "Oliver Frank"

Found 1 essay containing the words Oliver Frank.

  1. 1. Linking Rules Assessed Against European and National Legal Benchmarks - A Juridical Remedy to Mitigate Double Non-Taxation?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Oliver Frank; [2015]
    Keywords : Hybrid instruments; Linking Rules; BEPS; Action 2; OECD; Primary Rule; Secondary Rule; § 8b KStG; Law and Political Science;

    Abstract : This thesis provides a comprehensive analysis of linking rules, which were adapted as one of the alleged remedies against base erosion by the EU and the OECD. A number of issues emerge in connection with those recommended rules. This thesis will thus assess compliance of those rules against domestic and European legal benchmarks. READ MORE