Tax Treatment of Hybrid Finance Instruments

Journal
Author
Gelder, G.C.F. van; Niels, B.
Country
Netherlands
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2013 (Volume 15), No. 4
FormatPDF
EUR
45
| USD
50 (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.