£130.00

Wolters Kluwer - Hybrid Financial Instruments Book

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Description

Explore the complexities of global finance with Hybrid Financial Instruments, Double Non-Taxation and Linking Rules by Felix Daniel Martinez Laguna. This professional text examines how hybrid financial instruments (HFIs) function by combining debt and equity features within their design. Because these instruments can lead to double non-taxation across international borders, understanding their impact is essential for legal and financial professionals. This book provides a critical analysis of the linking rules established to combat double non-taxation. It specifically focuses on the framework developed by the Organisation for Economic Co-operation and Development (OECD) as part of the Base Erosion and Profit Shifting (BEPS) project. Readers will gain a deep understanding of how these regulatory measures work to address the challenges posed by HFIs in a globalized economy. Whether you are studying international tax law or managing cross-border financial structures, this Wolters Kluwer publication serves as an informed guide to modern regulatory standards.

Key Features

Provides a deep and critical analysis of hybrid financial instruments and their role in global finance.

Explains the mechanisms of double non-taxation that can occur across international borders.

Offers a detailed guide to the linking rules developed to mitigate tax issues from HFIs.

Covers the framework of the OECD Base Erosion and Profit Shifting (BEPS) project.

Examines the combination of debt and equity features in ordinary financial instrument designs.

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
12 June 2019
Listed Since
20 June 2019

Barcode

No barcode data available

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