Netherlands - Tax Treatment of Hybrid Finance Instruments
- G. van Gelder; B. Niels
- Derivatives & Financial Instruments, 2013 (Volume 15), No 4
- 4 July 2013
The authors consider the Dutch tax treatment of hybrid finance instruments in light of the debate within the OECD, G20 and European Union on tax avoidance by multinational enterprises and recent case law developments in the Netherlands.