Tax treatment of hybrid financial instruments in cross-border transactions Traitement fiscal des instruments financiers hybrides dans les opérations transfrontalières Besteuerung hybrider Finanzierung in grenzüberschreitenden Situationen Tratamiento fiscal de los instrumentos financieros mixtos en operaciones transnacionales
著者
書誌事項
Tax treatment of hybrid financial instruments in cross-border transactions = Traitement fiscal des instruments financiers hybrides dans les opérations transfrontalières = Besteuerung hybrider Finanzierung in grenzüberschreitenden Situationen = Tratamiento fiscal de los instrumentos financieros mixtos en operaciones transnacionales
（Cahiers de droit fiscal international = Studies on international fiscal law = Schriften zum internationalen Steuerrecht, 85a ; subject 1）
Kluwer Law International, c2000
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注記
"54th Congress of the International Fiscal Association, Munich, 2000"--Half t.p.
Text in English, French, German and Spanish
内容説明・目次
内容説明
This text considers the issues that can arise when a financial instrument that possesses characteristics that are consistent with more than one tax classification, or that does not fit comfortably into any of the traditional categories, is held by an investor resident outside the issuer's jurisdiction (and, in particular, when the source country and the destination country classify the instrument differently). The discussion deals not only with instruments on the borderline between debt obligations and equity securities - preferred stock, long-term subordinated debt, debt obligations that participate in the issuer's earnings or are convertible into the issuer's shares - but also with the more recent emergence of new financial instruments with features reminisent of forward purchase contracts, options, and other derivatives.
目次
- I. General Report / Rapport General / Generalbericht / Ponencia General
- J.A. Duncan, dr. H. Torrione. II. National Reports / Rapports Nationaux / Landesberichte / Ponencias Nacionales. Argentina / Argentine / Argentinien
- G. Gotlib. Australia / Australie / Australien
- L. Burns, P. O'Donnell. Austria / Autriche / Osterreich
- J. Heinrich. Belgium / Belgique / Belgien / Belgica
- B. Colmant, F.-X. Jeanmart. Brazil / Bresil / Brasilien / Brasil
- R.Q. Mosquera. Canada / Kanada
- L.F. Chapman, J.M. Ulmer. Colombia / Colombie / Kolumbien
- M. Reyes. Czech Republic / Republique Tcheque / Tschechische Republik / Repuplica Checa
- M. Moudry. Denmark / Danemark / Danemark / Dinamarca
- H.S. Hansen, C. Baxter. Finland / Finlande / Finnland / Finlandia
- O. Haapaniemi. France / Frankreich / Francia
- F. Barrier. Germany / Allemagne / Deutschland / Alemania
- F. Jacob. Hong Kong
- V. Lee. Hungary / Hongrie / Ungarn / Hungria
- P. Jalsovsky. India / Inde
- S.M. Kapila, P. Dinodia. Italy / Italie / Italien / Italia
- G. Cali. Japan / Japon / Japon
- K. Fujita. Republic of Korea / Republique de Coree / Republik Korea / Republica de la Corea
- G.S. Park, Y.M. Yoon. Luxembourg / Luxemburgo
- P. Hoss, K. O'Donnell. Mexico / Mexique / Mexiko / Mexico
- J.J. Goyeneche P., F. Moreno. Netherlands / Pays-Bas / Niederlande / Holanda
- C.J.F. Warner. New Zealand / Nouvelle-Zelande / Neaseeland / Nueva Zelanda
- C. Elliffe, et al. Norway / Norvege / Norwegen / Noruega
- F.-O. Almvik. South Africa / Afrique du Sud / Sudafrika / Sudafrica
- M. Honiball. Spain / Espagne / Spanien / Espana
- M.B. Castineyra
- M.C. Amoros. Sweden / Suede / Schweden / Suecia
- A. Hultqvist. Switzerland / Suisse / Schweiz / Suiza
- T. Meister. United Kingdom / Royaume-Unie / Vereinigtes Konigreich / Reina Unido
- M. Penney. Uruguay
- L.C. Franco. United States / Etats-Unis / Vereinigte Staaten / Estados Unidos de Norte America
- D.M. Berman, D.O. Strain. III. Annex / Annexe / Anhang / Anexo.
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