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Hybrid Entities in International Taxation – The Classification of Entities for Tax Purposes

Järvelä, Wille

JFT 2/2011 s. 166–192
1.5.2011
Asiantuntija-artikkeli

Tiivistelmä

In Finnish legislation, the term "hybrid entity" is an unknown concept and its application accordingly uncertain. With respect to hybrid entities, the question regarding whether an entity should be considered as a separate opaque tax subject, or as a tax transparent entity, remains to be settled. Thus, as hybrid entities cause conflicts in cross-border situations, the tax authorities need to evaluate the classification of entities conducted separately on domestic levels, as it may lead to double taxation or double non-taxation, where the tax status given by one state is disregarded or misconstrued in another state’s taxation. At the end, one could argue that bilateral tax treaties concluded between two contracting states do currently not themselves create sufficient means to eliminate classification conflicts within the internal market. Subsequently, they have to be assessed in unison with EU law and domestic legislation.

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