Die Anti-Hybrid Mismatch-Rules in 4k Estg Anhand Von Ausgewahlten Strukturen Und Praxisfallen Mit Bezugen Zur Unions- Und Verfassungsrechtlichen Konfo

»The Anti-Hybrid Mismatch Rules in Sec. 4k German Income Tax Act Based on Selected Structures and Practical Cases with References to Compliance with European Union Law and German Constitutional Law«: The neutralisation of hybrid mismatch arrangements is analysed in this work on the basis of the implementation of the ATAD in Sec. 4k German Income Tax Act. The provision is assessed by practical cases, Union and constitutional law concerns as well as selected criteria of legisprudence, namely efficiency, practicability and effectiveness. In addition, a comparative analysis of the tax systems of selected Caribbean states, countries and territories is undertaken.