Tax treatment of debt instruments without fixed right to redemption : Belgium

Type

Journal

Author

Lamon, H.; Weynants, F.; Berckmans, D.

Published Date

June 1, 2001

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2001 (Volume 3), No. 3

Part of a comparative survey analysing the legal, fiscal and accounting aspects of debt instruments under Belgian, Spanish and UK tax jurisdictions.