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The proposed EC Interest and Royalty Directive
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The proposed EC Interest and Royalty Directive (2000)The proposed EC Interest and Royalty Dire…Classification and Treatment of Hybrid Financial Instruments and Income Derived Therefrom under EU Corporate Tax Directives – Part 1 (2010)Classification and Treatment …CLASSIFICATION OF CROSS-BORDER PAYMENTS ON HYBRID INSTRUMENTS (2004)The Definitions of Dividends and Interest in the OECD Model: Something Lost in Translation? (2009)Hybrid Mismatch Arrangements – A Myth or a Problem That Still Exists? (2016)
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  • 2010Classification and Treatment of Hybrid Financial Instruments and Income Derived Therefrom under EU Corporate Tax Directives – Part 113 cited

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