Recent Developments in Hybrid Financial Instruments

Type

Journal

Author

Gelder, G.C.F. van; Niels, B.

Country

Netherlands

Published Date

September 15, 2014

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2014 (Volume 16), No. 5

DOI

https://doi.org/10.59403/zwzqp6

Document

Go to Tax Research Platform

The authors discuss the tax treatment of hybrid financial instruments in light of the discussion draft proposals of the OECD, the proposal to amend the Parent-Subsidiary Directive (2011/96) and recent case law in the Netherlands.

Quicklinks

Sign In

Single Sign On

Recent Developments in Hybrid Financial Instruments