Despite the enormous diversity and complexity of financial instruments, the current taxation of hybrid financial instruments and the remuneration derived theref
Hybrid Financial Instruments, Double Non-taxation and Linking Rules Félix Daniel Martínez Laguna Hybrid financial instruments (HFIs) are widespread ordinary f
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
The neat division of company finance into equity and debt does not in reality do justice to the enormous diversity of financial instruments available. A wide va
Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how dome