Interest from Hybrid Debts in Tax Treaties

Journal
Author
Pijl, H.
Country
International; OECD; The Netherlands
Published Date
Issue
Bulletin for International Taxation 2011 (Volume 65), No. 9
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author, in this article, examines the interpretation of the treaty terms "interest" and "dividend" with regard to the interaction of articles 10 and 11 of the OECD Model and hybrid debt. In this respect, the author specifically considers the historical background.