The Resource BEPS Action 2 final report on hybrids : a Canadian perspective

BEPS Action 2 final report on hybrids : a Canadian perspective

Label
BEPS Action 2 final report on hybrids : a Canadian perspective
Title
BEPS Action 2 final report on hybrids : a Canadian perspective
Creator
Subject
Language
eng
Summary
This article examines the impact that the OECD's final base erosion and profit-shifting (BEPS) report on Action 2 may have on the use of hybrid instruments in Canada-U.S. tax planning and financing structures
Citation source
In: Tax notes international. - Falls Church. - Vol. 80 (2015),
http://library.link/vocab/creatorName
Bernstein, J
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • BEPS Action Plan
  • hybrid financial instrument
  • hybrid entity
  • financing
  • back-to-back loan
  • double dipping
  • repo
Label
BEPS Action 2 final report on hybrids : a Canadian perspective
Instantiates
Publication
Label
BEPS Action 2 final report on hybrids : a Canadian perspective
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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