The Resource Tax treatment of contingent convertible bonds : United Kingdom
Tax treatment of contingent convertible bonds : United Kingdom
Resource Information
The item Tax treatment of contingent convertible bonds : United Kingdom 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 Tax treatment of contingent convertible bonds : United Kingdom 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 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
- Language
- eng
- Label
- Tax treatment of contingent convertible bonds : United Kingdom
- Title
- Tax treatment of contingent convertible bonds : United Kingdom
- 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
-
- Stuttaford, D
- James, A
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- convertible bond
- interest deduction
- withholding tax
- bond
- equity capital
- Label
- Tax treatment of contingent convertible bonds : United Kingdom
- Label
- Tax treatment of contingent convertible bonds : United Kingdom
Embed
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/Tax-treatment-of-contingent-convertible-bonds-/pcj_BhBFH0Y/" 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/Tax-treatment-of-contingent-convertible-bonds-/pcj_BhBFH0Y/">Tax treatment of contingent convertible bonds : United Kingdom</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 Tax treatment of contingent convertible bonds : United Kingdom
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/Tax-treatment-of-contingent-convertible-bonds-/pcj_BhBFH0Y/" 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/Tax-treatment-of-contingent-convertible-bonds-/pcj_BhBFH0Y/">Tax treatment of contingent convertible bonds : United Kingdom</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>
