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Wolters Kluwer Hybrid Financial Instruments and Linking Rules - Wolters Kluwer

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Description

Hybrid Financial Instruments, Double Non-Taxation and Linking Rules by Felix Daniel Martinez Laguna offers a comprehensive analysis of hybrid financial instruments that combine debt and equity features and create double non-taxation risks across borders. This authoritative guide examines the linking rules developed under the OECD's Base Erosion and Profit Shifting project, providing both critical evaluation and practical direction for professionals navigating complex international tax structures. The book delivers deep insights into how these hybrid instruments function within global frameworks, helping tax practitioners, legal professionals and financial experts understand the mechanisms behind cross-border non-taxation and the regulatory responses designed to address them.

Key Features

Hybrid Financial Instruments by Felix Daniel Martinez Laguna provides expert analysis of debt-equity instruments that create cross-border tax challenges.

This Wolters Kluwer publication covers OECD linking rules developed specifically to combat double non-taxation from hybrid financial instruments.

The book offers critical examination of Base Erosion and Profit Shifting project frameworks and their application to international taxation.

Designed for tax professionals, legal practitioners and financial experts seeking authoritative guidance on complex hybrid instrument structures.

Product Specifications

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

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