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Singapore - Taxation of Hybrids: A Singaporean Perspective

Country:
Singapore
Author:
P. (Paul) Lau
Issue:
Derivatives & Financial Instruments, 2015 (Volume 17), No 4
Published:
7 July 2015
The author considers the delineation between debt and equity in Singapore in the context of OECD efforts to address hybrid mismatches, specifically Action 2 of the BEPS Action Plan.
 
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