Addressing Tax Arbitrage With Hybrid Financial Instruments

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Addressing Tax Arbitrage with Hybrid Financial Instruments

Author	: Moritz Scherleitner
Publisher	:
Total Pages	:
Release	: 2020
ISBN-10	: 9087226322
ISBN-13	: 9789087226329
Rating	: 4/5 (329 Downloads)

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Book Synopsis Addressing Tax Arbitrage with Hybrid Financial Instruments by : Moritz Scherleitner

Download or read book Addressing Tax Arbitrage with Hybrid Financial Instruments written by Moritz Scherleitner and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

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Addressing Tax Arbitrage with Hybrid Financial Instruments

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Hybrid Financial Instruments, Double Non-taxation and Linking Rules Félix Daniel Martínez Laguna Hybrid financial instruments (HFIs) are widespread ordinary f

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Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context

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Despite the enormous diversity and complexity of financial instruments, the current taxation of hybrid financial instruments and the remuneration derived theref

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Qualification of Hybrid Financial Instruments in Tax Treaties

Authors: Francisco Alfredo Garcia Prats

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The article deals with the interesting issue of the tax treaty qualification problems arising in hybrid financial instruments and structures. The need to fit th