The Resource Convertible debt instruments in international tax law - part 2
Convertible debt instruments in international tax law - part 2
Resource Information
The item Convertible debt instruments in international tax law - part 2 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 Convertible debt instruments in international tax law - part 2 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
- 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
- Language
- eng
- Label
- Convertible debt instruments in international tax law - part 2
- Title
- Convertible debt instruments in international tax law - part 2
- 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
- Label
- Convertible debt instruments in international tax law - part 2
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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/Convertible-debt-instruments-in-international-tax/D8jdarFs6ic/" 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/Convertible-debt-instruments-in-international-tax/D8jdarFs6ic/">Convertible debt instruments in international tax law - part 2</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/Convertible-debt-instruments-in-international-tax/D8jdarFs6ic/" 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/Convertible-debt-instruments-in-international-tax/D8jdarFs6ic/">Convertible debt instruments in international tax law - part 2</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>
