The Resource Line in the sand of the debt/derivative desert : the tax treatment of optional convertible notes
Line in the sand of the debt/derivative desert : the tax treatment of optional convertible notes
Resource Information
The item Line in the sand of the debt/derivative desert : the tax treatment of optional convertible notes 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 Line in the sand of the debt/derivative desert : the tax treatment of optional convertible notes 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
- The tax treatment of optional convertible notes in New Zealand has recently come under scrutiny. This is partly due to the arbitrage that is made possible by the differing tax treatment of optional convertible notes in various jurisdictions. For example, New Zealand uses a bifurcation approach, whereas Australia uses a blanket categorisation approach in determining how an optional convertible note should be taxed. The former tax treatment of optional convertible notes gave rise to arbitrage possibilities. An argument is made for the legitimacy of such arbitrage under the former optional convertible note regime and the inability of the Commissioner to counteract such arrangements on a general anti-avoidance basis. The tax treatment of optional convertible notes in the United States, Australia and the United Kingdom is also examined, with a view to determining which method of taxing optional convertible notes is preferable
- Language
- eng
- Label
- Line in the sand of the debt/derivative desert : the tax treatment of optional convertible notes
- Title
- Line in the sand of the debt/derivative desert : the tax treatment of optional convertible notes
- Language
- eng
- Summary
- The tax treatment of optional convertible notes in New Zealand has recently come under scrutiny. This is partly due to the arbitrage that is made possible by the differing tax treatment of optional convertible notes in various jurisdictions. For example, New Zealand uses a bifurcation approach, whereas Australia uses a blanket categorisation approach in determining how an optional convertible note should be taxed. The former tax treatment of optional convertible notes gave rise to arbitrage possibilities. An argument is made for the legitimacy of such arbitrage under the former optional convertible note regime and the inability of the Commissioner to counteract such arrangements on a general anti-avoidance basis. The tax treatment of optional convertible notes in the United States, Australia and the United Kingdom is also examined, with a view to determining which method of taxing optional convertible notes is preferable
- Citation source
- In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 17 (2011),
- http://library.link/vocab/creatorName
- Khoo, J
- Language note
- English
- http://library.link/vocab/subjectName
-
- optional convertible note
- debt
- tax arbitrage
- GAAR
- Label
- Line in the sand of the debt/derivative desert : the tax treatment of optional convertible notes
- Label
- Line in the sand of the debt/derivative desert : the tax treatment of optional convertible notes
Embed (Experimental)
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/Line-in-the-sand-of-the-debtderivative-desert-/0OAvt_k2j0Y/" 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/Line-in-the-sand-of-the-debtderivative-desert-/0OAvt_k2j0Y/">Line in the sand of the debt/derivative desert : the tax treatment of optional convertible notes</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Line in the sand of the debt/derivative desert : the tax treatment of optional convertible notes
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/Line-in-the-sand-of-the-debtderivative-desert-/0OAvt_k2j0Y/" 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/Line-in-the-sand-of-the-debtderivative-desert-/0OAvt_k2j0Y/">Line in the sand of the debt/derivative desert : the tax treatment of optional convertible notes</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>
