The impact of the new general anti-avoidance rules on the assessment of hybrid financial instruments and entities
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The work The impact of the new general anti-avoidance rules on the assessment of hybrid financial instruments and entities 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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The impact of the new general anti-avoidance rules on the assessment of hybrid financial instruments and entities
Resource Information
The work The impact of the new general anti-avoidance rules on the assessment of hybrid financial instruments and entities 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
- The impact of the new general anti-avoidance rules on the assessment of hybrid financial instruments and entities
- Language
- eng
- Summary
- Hybrid financial instruments and entities lack any express regulation within Chilean tax law. This legal void, alongside the highly formalistic interpretation of the law applied by the Chilean tax authorities, has led to a rejection of transparent entities for Chilean tax purposes, and a classification of hybrid financial instruments as "debt" or "equity" based solely on formal arguments. New general anti-avoidance rules (2014) have introduced a substance-over-form principle, which is starting to be factually and preventively applied by the Chilean tax authorities. This analysis aims to illustrate the above-mentioned trend, in particular as it relates to hybrid financial instruments and entities, traditionally "no man's land" for tax purposes
- Citation source
- In: Derivatives and financial instruments. - Amsterdam. - Vol. 21 (2019), no. 5 ; 7 p
- Geographic coverage
-
- South America
- Latin America
- Language note
- English
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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/mizcnLdp-xY/" 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/mizcnLdp-xY/">The impact of the new general anti-avoidance rules on the assessment of hybrid financial instruments and entities</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>
