The Resource European tax treatment of additional tier 1 capital instruments

European tax treatment of additional tier 1 capital instruments

Label
European tax treatment of additional tier 1 capital instruments
Title
European tax treatment of additional tier 1 capital instruments
Creator
Subject
Language
eng
Summary
This article provides an overview of the tax treatment of 'Additional Tier 1' capital instruments in 10 EU jurisdictions (Belgium, France, Germany, Luxembourg, the Netherlands, Poland, Portugal, Spain, Sweden and United Kingdom) in view of the Capital Requirements Directive and accompanying regulation
Citation source
In: Tax notes international. - Falls Church. - Vol. 76 (2014),
http://library.link/vocab/creatorName
Lippens, N.
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • banking
  • hybrid financial instrument
  • deductions
  • withholding tax
  • transfer tax
  • conversion
Label
European tax treatment of additional tier 1 capital instruments
Instantiates
Publication
Label
European tax treatment of additional tier 1 capital instruments
Publication

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