Cross-border tax arbitrage using inbound hybrid financial instruments curbed in Denmark by unilateral reclassification of debt into equity
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The work Cross-border tax arbitrage using inbound hybrid financial instruments curbed in Denmark by unilateral reclassification of debt into equity represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Cross-border tax arbitrage using inbound hybrid financial instruments curbed in Denmark by unilateral reclassification of debt into equity
Resource Information
The work Cross-border tax arbitrage using inbound hybrid financial instruments curbed in Denmark by unilateral reclassification of debt into equity represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Cross-border tax arbitrage using inbound hybrid financial instruments curbed in Denmark by unilateral reclassification of debt into equity
- Language
- eng
- Summary
- This article analyses a new provision in Danish tax law - Sec. 2B of the Corporation Tax Act - aimed at curbing cross-border tax arbitrage through the use of hybrid financial instruments. The effect of the provision is to reclassify debt between group companies as equity, and thus interest into dividends. The article examines the requirements for applying Sec. 2B and provides a comprehensive analysis of the consequences of doing so
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 62 (2008),
- Geographic coverage
- European Union
- Language note
- English
Context
Context of Cross-border tax arbitrage using inbound hybrid financial instruments curbed in Denmark by unilateral reclassification of debt into equityWork of
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<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/resource/Uo9EVhGKhTI/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/Uo9EVhGKhTI/">Cross-border tax arbitrage using inbound hybrid financial instruments curbed in Denmark by unilateral reclassification of debt into equity</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>
