The Resource Is it debt or is it equity? The problem with using hybrid financial instruments

Is it debt or is it equity? The problem with using hybrid financial instruments

Label
Is it debt or is it equity? The problem with using hybrid financial instruments
Title
Is it debt or is it equity? The problem with using hybrid financial instruments
Creator
Subject
Language
eng
Summary
This article analyses the problems derived from the qualification of hybrid financial instruments under both U.S. income tax law and the OECD Model Tax Treaty
Citation source
In: Tax notes international. - Falls Church. - Vol. 74 (2014),
http://library.link/vocab/creatorName
Parada, L
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • hybrid financial instrument
  • income tax
  • tax treaty
  • case law
  • tax shelter
  • interest
  • CFC
Label
Is it debt or is it equity? The problem with using hybrid financial instruments
Instantiates
Publication
Label
Is it debt or is it equity? The problem with using hybrid financial instruments
Publication

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