Taxation of hybrid instruments

Journal
Author
Wittendorff, J.; Banner-Voigt, E.
Country
Denmark
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2000 (Volume 2), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Describes the Danish taxation of different hybrid instruments, such as convertible bonds, warrants, index-linked loans, perpetual loans, preference shares, profit participation loans and subordinated loans.