The Resource Tax avoidance with hybrid financial instruments among European countries
Tax avoidance with hybrid financial instruments among European countries
Resource Information
The item Tax avoidance with hybrid financial instruments among European countries 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 Tax avoidance with hybrid financial instruments among European countries 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
- Multinational companies can use hybrid financial instruments (HFIs) to reduce their tax burden. To achieve such a reduction corporations can exploit the differences that exist between countries in respect of their national tax laws. By evaluating the rules governing separation between equity and debt in Germany, France, the UK, the Netherlands, and Luxembourg, this article finds that there are various qualification conflicts which give rise to tax avoidance opportunities in these countries. The implementation of linking rules, a central anti-avoidance mechanism recommended by the OECD, has reduced the revealed tax avoidance opportunities over time. Considering ATAD I and ATAD II, this article analyses former, current, and future tax avoidance opportunities resulting from the use of HFIs
- Language
- eng
- Label
- Tax avoidance with hybrid financial instruments among European countries
- Title
- Tax avoidance with hybrid financial instruments among European countries
- Language
- eng
- Summary
- Multinational companies can use hybrid financial instruments (HFIs) to reduce their tax burden. To achieve such a reduction corporations can exploit the differences that exist between countries in respect of their national tax laws. By evaluating the rules governing separation between equity and debt in Germany, France, the UK, the Netherlands, and Luxembourg, this article finds that there are various qualification conflicts which give rise to tax avoidance opportunities in these countries. The implementation of linking rules, a central anti-avoidance mechanism recommended by the OECD, has reduced the revealed tax avoidance opportunities over time. Considering ATAD I and ATAD II, this article analyses former, current, and future tax avoidance opportunities resulting from the use of HFIs
- Citation source
- In: British tax review. - London. - (2020), no. 2 ; p. 217-240
- http://library.link/vocab/creatorName
- Holtmann, S
- Geographic coverage
-
- Europe
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax avoidance
- hybrid financial instrument
- hybrid mismatch
- equity capital
- debt
- linking rules
- anti-avoidance
- MNE
- ATAD
- ATAD 2
- securities
- Label
- Tax avoidance with hybrid financial instruments among European countries
- Label
- Tax avoidance with hybrid financial instruments among European countries
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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/Tax-avoidance-with-hybrid-financial-instruments/8QZfRsHCVRU/" 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/Tax-avoidance-with-hybrid-financial-instruments/8QZfRsHCVRU/">Tax avoidance with hybrid financial instruments among European countries</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/Tax-avoidance-with-hybrid-financial-instruments/8QZfRsHCVRU/" 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/Tax-avoidance-with-hybrid-financial-instruments/8QZfRsHCVRU/">Tax avoidance with hybrid financial instruments among European countries</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>
