Hybrid Finance in the Double Tax Treaties
The compartmentalisation of company finance into equity and debt does not truly capture the enormous diversity of financial instruments available. A wide variety of hybrid instruments incorporate elements of both equity and debt. From a fiscal point of view the classification of such hybrid instrume...
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| Format: | Others |
| Language: | en |
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SFB International Tax Coordination, WU Vienna University of Economics and Business
2007
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| Online Access: | http://epub.wu.ac.at/1574/1/document.pdf |