Hybrid Mismatches After the ATAD
Theoretical Aspects of International Cooperation in Tax Matters
| Thesis title in Czech: | Hybridní nesoulady po směrnici ATAD Teoretické aspekty mezinárodní spolupráce v daňových věcech |
|---|---|
| Thesis title in English: | Hybrid Mismatches After the ATAD Theoretical Aspects of International Cooperation in Tax Matters |
| Key words: | Hybridní nesoulady; hybridní entity; hybridní finanční nástroje; hybridní převody; linking rules; koordinační pravidla; projekt BEPS; akce 2; ATAD. |
| English key words: | Hybrid mismatches; hybrid entities; hybrid financial instruments; hybrid transfers; linking rules; coordination rules; BEPS Project; Action 2; the ATAD. |
| Academic year of topic announcement: | 2016/2017 |
| Thesis type: | dissertation |
| Thesis language: | angličtina |
| Department: | Department of Financial Law and Finances (22-KFP) |
| Supervisor: | prof. JUDr. Radim Boháč, Ph.D. |
| Author: | hidden - assigned and confirmed by the Study Dept. |
| Date of registration: | 02.10.2016 |
| Date of assignment: | 02.10.2016 |
| Confirmed by Study dept. on: | 02.10.2016 |
| Date and time of defence: | 02.11.2020 12:00 |
| Venue of defence: | Právnická fakulta UK, nám. Curieových 7, Praha 1, 38, PC prezentace. |
| Date of electronic submission: | 15.09.2020 |
| Date of proceeded defence: | 02.11.2020 |
| Opponents: | doc. JUDr. Michael Kohajda, Ph.D. |
| JUDr. Martina Matejová, Ph.D. | |