MT · S.L. 123.187
European Union Anti-Tax Avoidance (S.L. 123.187)
Inhoud
- Art. 1 Citation.
- Art. 2 Scope.
- Art. 3 Definitions.
- Art. 4 Interest limitation rule.
- Art. 5 Exit taxation. Cap. 372. Cap. 372.
- Art. 6 General anti-abuse rule.
- Art. 7 Controlled foreign company rule.
- Art. 8 Computation of controlled foreign company income.
- Art. 9 Hybrid mismatches.
- Art. 10 Reverse hybrid mismatches.
- Art. 11 Tax residency mismatches.