Institutional Hybrid Financial Instruments And Double Non Taxation Under Domestic Rules And Tax Treaty Law The Example Of Spain
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Institutional Hybrid Financial Instruments and Double Non-taxation Under Domestic Rules and Tax Treaty Law : the Example of Spain
Author | : F.D. Martínez Laguna |
Publisher | : |
Total Pages | : |
Release | : 2016 |
Genre | : |
ISBN | : |
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Attention has been paid to double non-taxation resulting from contractual hybrid financial instruments, which are instruments that share debt and equity features. This article focuses on a specific Institutional Hybrid Financial Instrument instead. Institutional Hybrid Financial Instruments are equity instruments that could equally lead to conflicts of qualification and double non-taxation considering the deductibility from a tax perspective according to a tax policy decision. The analysis deals with the application of the Spanish exemption method to Brazilian Juros sobre o Capital Próprio from a domestic law and tax treaty perspective. Moreover, the implementation of linking rules and its implications regarding hybrid financial instruments are also considered.
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