The Resource Institutional hybrid financial instruments and double non-taxation under domestic rules and tax treaty law : the example of Spain
Institutional hybrid financial instruments and double non-taxation under domestic rules and tax treaty law : the example of Spain
Resource Information
The item Institutional hybrid financial instruments and double non-taxation under domestic rules and tax treaty law : the example of Spain 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 Institutional hybrid financial instruments and double non-taxation under domestic rules and tax treaty law : the example of Spain 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
- Attention has been paid to double non-taxation resulting from contractual hybrid financial instruments, which are instruments that share debt and equity features. This article focuses on a specific Institutional Hybrid Financial Instrument instead. Institutional Hybrid Financial Instruments are equity instruments that could equally lead to conflicts of qualification and double non-taxation considering the deductibility from a tax perspective according to a tax policy decision. The analysis deals with the application of the Spanish exemption method to Brazilian Juros sobre o Capital Próprio from a domestic law and tax treaty perspective. Moreover, the implementation of linking rules and its implications regarding hybrid financial instruments are also considered
- Language
- eng
- Label
- Institutional hybrid financial instruments and double non-taxation under domestic rules and tax treaty law : the example of Spain
- Title
- Institutional hybrid financial instruments and double non-taxation under domestic rules and tax treaty law : the example of Spain
- Language
- eng
- Summary
- Attention has been paid to double non-taxation resulting from contractual hybrid financial instruments, which are instruments that share debt and equity features. This article focuses on a specific Institutional Hybrid Financial Instrument instead. Institutional Hybrid Financial Instruments are equity instruments that could equally lead to conflicts of qualification and double non-taxation considering the deductibility from a tax perspective according to a tax policy decision. The analysis deals with the application of the Spanish exemption method to Brazilian Juros sobre o Capital Próprio from a domestic law and tax treaty perspective. Moreover, the implementation of linking rules and its implications regarding hybrid financial instruments are also considered
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 44 (2016), no. 6&7 ; p. 447-462
- http://library.link/vocab/creatorName
- Martínez Laguna, F.D
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- hybrid financial instrument
- double non-taxation
- tax treaty
- qualification conflict
- case law
- exemption method
- Parent-Subsidiary Directive
- linking rules
- Label
- Institutional hybrid financial instruments and double non-taxation under domestic rules and tax treaty law : the example of Spain
- Label
- Institutional hybrid financial instruments and double non-taxation under domestic rules and tax treaty law : the example of Spain
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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/Institutional-hybrid-financial-instruments-and/gY34q0hYtGk/" 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/Institutional-hybrid-financial-instruments-and/gY34q0hYtGk/">Institutional hybrid financial instruments and double non-taxation under domestic rules and tax treaty law : the example of Spain</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>
