The Resource Classification of cross-border payments on hybrid instruments
Classification of cross-border payments on hybrid instruments
Resource Information
The item Classification of cross-border payments on hybrid instruments 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 Classification of cross-border payments on hybrid instruments 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
- Examines the issues associated with hybrid instruments and their classification. First summarizes the main differences between debt and equity and the tax treatment of interest and dividends. Then discusses the domestic law tax classification, the tax treaty classification, and the benefits of the EC Parent-Subsidiary Directive. Finally, considers the double taxation resulting from the inconsistent classification of payments on hybrid instruments and indicates how such double taxation can be eliminated
- Language
- eng
- Label
- Classification of cross-border payments on hybrid instruments
- Title
- Classification of cross-border payments on hybrid instruments
- Language
- eng
- Summary
- Examines the issues associated with hybrid instruments and their classification. First summarizes the main differences between debt and equity and the tax treatment of interest and dividends. Then discusses the domestic law tax classification, the tax treaty classification, and the benefits of the EC Parent-Subsidiary Directive. Finally, considers the double taxation resulting from the inconsistent classification of payments on hybrid instruments and indicates how such double taxation can be eliminated
- Citation source
- In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 58 (2004),
- http://library.link/vocab/creatorName
- Helminen, M
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- hybrid financial instrument
- Parent-Subsidiary Directive
- Label
- Classification of cross-border payments on hybrid instruments
- Label
- Classification of cross-border payments on hybrid instruments
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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/portal/Classification-of-cross-border-payments-on-hybrid/vigPCuRg40E/" 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/Classification-of-cross-border-payments-on-hybrid/vigPCuRg40E/">Classification of cross-border payments on hybrid instruments</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/portal/Classification-of-cross-border-payments-on-hybrid/vigPCuRg40E/" 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/Classification-of-cross-border-payments-on-hybrid/vigPCuRg40E/">Classification of cross-border payments on hybrid instruments</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
