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The Resource Tax arbitrage through cross-border financial engineering

Tax arbitrage through cross-border financial engineering

Label
Tax arbitrage through cross-border financial engineering
Title
Tax arbitrage through cross-border financial engineering
Creator
Subject
Language
eng
Summary
This book explores tax arbitrage opportunities resulting from financial engineering techniques with cross-border financial instruments such as hybrids, synthetics, and non-traditional financial instruments. Firstly the author clarifies the concept of three kinds of complex financial instruments, and thereafter he discusses the most adequate tax treatment of these instruments in cross-border situations. For this purpose he identifies economic substance as an objective benchmark for the taxation of financial instruments to achieve greater international tax neutrality, and examines the role of the expected return taxation theory. The book also contains a comparative analysis of relevant developments in a number of jurisdictions, including Australia, Belgium, Brazil, Luxembourg, Portugal, UK and USA
http://library.link/vocab/creatorName
Lopes Dias V.S., G
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Series on international taxation
Series volume
50
http://library.link/vocab/subjectName
  • tax arbitrage
  • financial instrument
  • hedging transaction
  • hybrid financial instrument
  • debt capital
  • cross-border transaction
  • tax treaty
  • substance over form
Label
Tax arbitrage through cross-border financial engineering
Instantiates
Publication
Extent
xxiii, 186 p.
Isbn
9789041158758
Label
Tax arbitrage through cross-border financial engineering
Publication
Extent
xxiii, 186 p.
Isbn
9789041158758

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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