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

Type

Journal

Author

Carreno, F.; Ferrer, C.

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.