Netherlands - Recent Developments in Hybrid Financial Instruments
- G. van Gelder; B. Niels
- Derivatives & Financial Instruments, 2014 (Volume 16), No 5
- 15 September 2014
The authors discuss the tax treatment of hybrid financial instruments in light of the discussion draft proposals of the OECD, the proposal to amend the Parent-Subsidiary Directive (2011/96) and recent case law in the Netherlands.