Singapore - Taxation of Hybrids: A Singaporean Perspective
- P. (Paul) Lau
- Derivatives & Financial Instruments, 2015 (Volume 17), No 4
- 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.