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Hybrid Financial Instruments, Double Non-Taxation and Linking Rules
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Hybrid Financial Instruments, Double Non-taxation and Linking Rules Félix Daniel Martínez Laguna Hybrid financial instruments (HFIs) are widespread ordinary f
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An in-depth analysis of various aspects of multilateral cooperation in tax law Tax evasion and aggressive tax planning causing base erosion and profit shifting
Double non-taxation and the use of hybrid entities
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The topics of double non-taxation and hybrid entities have acquired particular importance in a context where transformations in the tax world have led to intern
Hybrid Entities in Tax Treaty Law
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Tax treaty law and EU tax law in connection with hybrid entities Hybrid entities have traditionally been used as an avenue for international tax planning, and e
Hybrid Financial Instruments in International Tax Law
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Financial innovation allows companies and other entities that wish to raise capital to choose from a myriad of possible instruments that can be tailored to meet