Tax Treatment of Hybrid Finance Instruments

Journal
Gelder, G.C.F. van; Niels, B.
Netherlands
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2013 (Volume 15), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.