The Resource Convertible debt instruments in international tax law - part 2

Convertible debt instruments in international tax law - part 2

Label
Convertible debt instruments in international tax law - part 2
Title
Convertible debt instruments in international tax law - part 2
Creator
Subject
Language
eng
Summary
This two-part article contains an in-depth analysis of a variety of convertible debt instruments from the perspective of international tax law. Part 1, which was published in European Taxation 4 (2017), covered optional convertible instruments, mandatory and reverse convertibles, contingent convertibles, warrants and option loans and provided an overview of domestic law in a number of countries. Part 2 analyses the classification and treatment of the different types of convertible debt instruments from the perspective of EU corporate tax directives and tax treaties
Citation source
In: European taxation. - Amsterdam. - Vol. 57 (2017), no. 5 ; p. 208-216
http://library.link/vocab/creatorName
Bundgaard, J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • bond
  • convertible bond
  • loan
  • EU Directive
  • tax treaty
  • income classification
Label
Convertible debt instruments in international tax law - part 2
Instantiates
Publication
Label
Convertible debt instruments in international tax law - part 2
Publication

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      52.3736660 4.9336932
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