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Vol 22 No 4 April/May 2017

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Cover of Whistleblowing: Law and Practice

Whistleblowing: Law and Practice

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Cahiers De Droit Fiscal International: Tax Treatment of Hybrid Financial Instruments in Cross-border Transactions

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Edited by: IFA

ISBN13: 9789041114297
ISBN: 9041114297
Published: June 2002
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Paperback & CD-ROM
Price: Out of print

Out Of Print

This text considers the issues that can arise when a financial instrument that possesses characteristics that are consistent with more than one tax classification, or that does not fit comfortably into any of the traditional categories, is held by an investor resident outside the issuer's jurisdiction (and, in particular, when the source country and the destination country classify the instrument differently).

The discussion deals not only with instruments on the borderline between debt obligations and equity securities - preferred stock, long-term subordinated debt, debt obligations that participate in the issuer's earnings or are convertible into the issuer's shares - but also with the more recent emergence of new financial instruments with features reminisent of forward purchase contracts, options, and other derivatives.

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I. General Report / Rapport G n ral / Generalbericht / Ponencia General; J.A. Duncan, dr. H. Torrione.II. National Reports / Rapports Nationaux / Landesberichte / Ponencias Nacionales. Argentina / Argentine / Argentinien; G. Gotlib. Australia / Australie / Australien; L. Burns, P. O'Donnell. Austria / Autriche / sterreich; J. Heinrich.Belgium / Belgique / Belgien / B lgica; B. Colmant, F.-X. Jeanmart. Brazil / Br sil / Brasilien / Brasil; R.Q. Mosquera. Canada / Kanada; L.F. Chapman, J.M. Ulmer.Colombia / Colombie / Kolumbien; M. Reyes. Czech Republic / R publique Tch que / Tschechische Republik / Rep plica Checa; M. Moudry. Denmark / Danemark / D nemark / Dinamarca; H.S. Hansen, C. Baxter. Finland / Finlande / Finnland / Finlandia; O. Haapaniemi. France / Frankreich / Francia; F. Barrier. Germany / Allemagne / Deutschland / Alemania; F. Jacob. Hong Kong; V. Lee.Hungary / Hongrie / Ungarn / Hungr a; P. Jalsovsky. India / Inde; S.M. Kapila, P. Dinodia. Italy / Italie / Italien / Italia; G. Cal . Japan / Japon / Jap n;K. Fujita. Republic of Korea / R publique de Cor e / Republik Korea / Rep blica de la Corea; G.S. Park, Y.M. Yoon. Luxembourg / Luxemburgo; P. Hoss, K. O'Donnell. Mexico / Mexique / Mexiko / M xico; J.J. Goyeneche P., F. Moreno. Netherlands / Pays-Bas / Niederlande / Holanda; C.J.F. Warner. New Zealand / Nouvelle-Z lande / Neaseeland / Nueva Zelanda; C. Elliffe, et al. Norway / Norv ge / Norwegen / Noruega; F.-O. Almvik. South Africa / Afrique du Sud / S dafrika / Sud frica; M. Honiball. Spain / Espagne / Spanien / Espa a; M.B. Casti eyra; M.C. Amor s. Sweden / Su de / Schweden / Suecia;A. Hultqvist. Switzerland / Suisse / Schweiz / Suiza; T. Meister. United Kingdom / Royaume-Unie / Vereinigtes K nigreich / Reina Unido; M. Penney. Uruguay; L.C. Franco. United States / Etats-Unis / Vereinigte Staaten / Estados Unidos de Norte Am rica; D.M. Berman, D.O. Strain.