Taxation of Hybrids: A Singaporean Perspective

Journal
Author
Lau, P. (Paul)
Country
Singapore
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2015 (Volume 17), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author considers the delineation between debt and equity in Singapore in the context of OECD efforts to address hybrid mismatches, specifically Action 2 of the BEPS Action Plan.