The Resource Abusive transactions on financial hybrids
Abusive transactions on financial hybrids
Resource Information
The item Abusive transactions on financial hybrids represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Abusive transactions on financial hybrids represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Financial hybrids are the main purpose of structured financial operations by means of special purpose vehicles (SPVs), off the balance sheet. There is an essential element without which the systemic financial crisis may never be understood, that is, the exclusive tax purpose that was purportedly aimed by the financial, banking, and insurance companies. Abusive transactions on financial hybrids (futures, swaps, repos) were designed, as proven by the US and New Zealand jurisprudence, to simultaneously obtain financial and tax advantages. Financial hybrids may result from a commercial and corporate purpose but such is not the case for synthetic hybrids over the counter, which, blessed by credit rating agencies, used arbitrage as an ordinary pattern, aiming to take advantage of the lack of coordination between legal systems and the opacity and secrecy of the transactions themselves
- Language
- eng
- Label
- Abusive transactions on financial hybrids
- Title
- Abusive transactions on financial hybrids
- Language
- eng
- Summary
- Financial hybrids are the main purpose of structured financial operations by means of special purpose vehicles (SPVs), off the balance sheet. There is an essential element without which the systemic financial crisis may never be understood, that is, the exclusive tax purpose that was purportedly aimed by the financial, banking, and insurance companies. Abusive transactions on financial hybrids (futures, swaps, repos) were designed, as proven by the US and New Zealand jurisprudence, to simultaneously obtain financial and tax advantages. Financial hybrids may result from a commercial and corporate purpose but such is not the case for synthetic hybrids over the counter, which, blessed by credit rating agencies, used arbitrage as an ordinary pattern, aiming to take advantage of the lack of coordination between legal systems and the opacity and secrecy of the transactions themselves
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 39 (2011),
- http://library.link/vocab/creatorName
- Rosembuj, T
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- hybrid financial instrument
- SPV
- tax arbitrage
- economic crisis
- Label
- Abusive transactions on financial hybrids
- Label
- Abusive transactions on financial hybrids
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Abusive-transactions-on-financial/roPWlw6_uHQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Abusive-transactions-on-financial/roPWlw6_uHQ/">Abusive transactions on financial hybrids</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Abusive-transactions-on-financial/roPWlw6_uHQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Abusive-transactions-on-financial/roPWlw6_uHQ/">Abusive transactions on financial hybrids</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
