The Resource The right to redemption as a key characterization factor in the OECD Model Convention passive income taxation system - the case of reverse convertibles

The right to redemption as a key characterization factor in the OECD Model Convention passive income taxation system - the case of reverse convertibles

Label
The right to redemption as a key characterization factor in the OECD Model Convention passive income taxation system - the case of reverse convertibles
Title
The right to redemption as a key characterization factor in the OECD Model Convention passive income taxation system - the case of reverse convertibles
Creator
Subject
Language
  • eng
  • eng
Summary
Commentary on and analysis of two official notes addressed by the Dutch and German Ministry of Finance, stating the position of the corresponding tax administrations on the topic. Deals with the treaty characterization issues
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 2 (2000),
http://library.link/vocab/creatorName
Rotondaro, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • passive income
  • reverse convertible bond
Label
The right to redemption as a key characterization factor in the OECD Model Convention passive income taxation system - the case of reverse convertibles
Instantiates
Publication
Other control number
dfi050003.pdf
Label
The right to redemption as a key characterization factor in the OECD Model Convention passive income taxation system - the case of reverse convertibles
Publication
Other control number
dfi050003.pdf

Library Locations

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