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The Resource Hybrid financial instruments in international tax law

Hybrid financial instruments in international tax law

Label
Hybrid financial instruments in international tax law
Title
Hybrid financial instruments in international tax law
Creator
Subject
Language
eng
Summary
This book examines the tax issues affecting the use of hybrid financial instruments (HFIs). Financial innovation allows companies and other entities that wish to raise capital to choose from a myriad of possible instruments that can be tailored to meet the specific business needs of the issuer and investor. However, such instruments put increasing pressure on a question that is fundamental to the tax and financial systems of a country - the distinction between debt and equity. This book analyses the treatment of HFIs - which lie somewhere along the debt-equity continuum, but where exactly depends on the terms of the instrument as well as on applicable laws - under both domestic law and tax treaties. Key jurisdictions, including the EU, some of its Member States, and the United States, are covered
http://library.link/vocab/creatorName
Bundgaard, J
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • hybrid financial instrument
  • domestic tax law
  • international tax law
  • tax treaty
  • debt capital
  • equity capital
  • tax policy
Label
Hybrid financial instruments in international tax law
Instantiates
Publication
Extent
xx, 469 p.
Isbn
9789041182739
Label
Hybrid financial instruments in international tax law
Publication
Extent
xx, 469 p.
Isbn
9789041182739

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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