The Resource OECD vs. D/NI : ending mismatches on hybrid instruments, part 2

OECD vs. D/NI : ending mismatches on hybrid instruments, part 2

Label
OECD vs. D/NI : ending mismatches on hybrid instruments, part 2
Title
OECD vs. D/NI : ending mismatches on hybrid instruments, part 2
Creator
Subject
Language
eng
Summary
This second of a two-part article discusses technical and policy issues, as well as unexpected results, that arise under the OECD's proposals to eliminate mismatches of income and deduction resulting from hybrid instruments
Citation source
In: Tax notes international. - Falls Church. - Vol. 75 (2014),
http://library.link/vocab/creatorName
Schler, M.L
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • hybrid financial instrument
  • back-to-back loan
  • pass-through entity
  • CFC
  • BEPS
  • deductions
Label
OECD vs. D/NI : ending mismatches on hybrid instruments, part 2
Instantiates
Publication
Label
OECD vs. D/NI : ending mismatches on hybrid instruments, part 2
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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