Tax Treaty Qualification Of Income Derived From Hybrid Financial Instruments

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Tax Treaty Qualification of Income Derived from Hybrid Financial Instruments

Tax Treaty Qualification of Income Derived from Hybrid Financial Instruments
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ISBN-10 : OCLC:1262818714
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Book Synopsis Tax Treaty Qualification of Income Derived from Hybrid Financial Instruments by : R. Tomazela Santos

Download or read book Tax Treaty Qualification of Income Derived from Hybrid Financial Instruments written by R. Tomazela Santos and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In this article, the author examines the tax treatment of dividends, interest and income arising from hybrid financial instruments under tax treaties based on the OECD Model.


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Financial innovation allows companies and other entities that wish to raise capital to choose from a myriad of possible instruments that can be tailored to meet