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Netherlands - Recent Developments in Hybrid Financial Instruments

Country:
Netherlands
Author:
G. van Gelder; B. Niels
Issue:
Derivatives & Financial Instruments, 2014 (Volume 16), No 5
Published:
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.
 
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