Hybrid Capital Instruments: 2019 Tax Changes in the United Kingdom and the Netherlands

Journal

Author

Adam, T.

Country

Netherlands; United Kingdom

Published Date

July 16, 2019

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2019 (Volume 21), No. 4

DOI

https://doi.org/10.59403/3ka3g78

Document

Go to Tax Research Platform

This article discusses changes relating to the taxation of contingent capital (CoCos, hybrids, additional Tier 1 capital, innovative capital, Basel I, II and III) in the United Kingdom and the Netherlands, the question of debt or equity, the new and old regimes in the United Kingdom, the background to the change in the Netherlands and tax policy and potential effects.

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Hybrid Capital Instruments: 2019 Tax Changes in the United Kingdom and the Netherlands