Hybrid financial instruments

Journal
Netherlands
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2008 (Volume 10), No. 5
This article provides an overview of the tax treatment of hybrid financial instruments in the Netherlands. Topics addressed include: the corporate income tax system, specific rules with regard to hybrid financial instruments, the tax consequences of various instruments at different stages, tax consolidation, anti-avoidance rules, withholding tax, income tax treaty provisions, and VAT aspects related to hybrid financial instruments.