The Resource Tax treatment of contingent convertible bonds : United States

Tax treatment of contingent convertible bonds : United States

Label
Tax treatment of contingent convertible bonds : United States
Title
Tax treatment of contingent convertible bonds : United States
Creator
Subject
Language
eng
Summary
The article is part of a comparative survey on the tax treatment of contingent convertible bonds, examining from a tax perspective the following issues: treatment of bonds prior to conversion as debt or equity for tax purposes; criteria for characterization as equity; where treated as debt, the deductibility of interest paid on the bonds for corporate tax purposes; and withholding tax imposed on interest paid
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 13 (2011),
http://library.link/vocab/creatorName
  • Hammer, V
  • Chen, S. (Sam)
  • Carman, P
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • convertible bond
  • financial instrument
  • bond
  • equity capital
  • interest deduction
Label
Tax treatment of contingent convertible bonds : United States
Instantiates
Publication
Label
Tax treatment of contingent convertible bonds : United States
Publication

Library Locations

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