Tax Treatment of Preferred Shares and Other Qualifying Debt Instruments

Journal
Centeno, B.
Spain
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2014 (Volume 16), No. 5
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In light of a Draft Bill amending corporate income tax law that may soon change the tax treatment of preferred shares, the author considers the current treatment of such instruments and prospects for the future.