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Hybrid capital instruments 2019 tax changes in the United Kingdom and the Netherlands Tim Adam

By: Adam, Tim .

Material type: Article

ArticlePublisher: 2019Subject(s): INSTRUMENTOS HÍBRIDOS FINANCIEROS

| IMPUESTOS

| REINO UNIDO

| PAISES BAJOS

Online resources: Click here to access online In: Derivatives & Financial Instruments v. 21, n. 4, July / August 2019Summary: This article discusses changes relating to the taxation of contingent capital (CoCos, hybrids, additional Tier 1 capital, innovative capital, Basel I, II and III) in the United Kingdom and the Netherlands, the question of debt or equity, the new and old regimes in the United Kingdom, the background to the change in the Netherlands and tax policy and potential effects.

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Item type	Current location	Home library	Call number	URL	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	DFI/2019/4-2 (Browse shelf)	https://www.ibfd.org/	Available		DFI/2019/4-2

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Previous	DFI/2019/3-8 Hybrid mismatch and targeted integrity rules	DFI/2019/4 Derivatives & Financial Instruments	DFI/2019/4-1 Preliminary judgments in the EU beneficial ownership cases	DFI/2019/4-2 Hybrid capital instruments	DFI/2019/4-3 The impact of IFRS 16 on the application of the earnings stripping rule for Dutch tax purposes	DFI/2019/4-4 Brexit	DFI/2019/4-5 Italian tax regime applicable to interest on loans granted by non-italian resident banks to Italian residents	Next

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Resumen.

This article discusses changes relating to the taxation of contingent capital (CoCos, hybrids, additional Tier 1 capital, innovative capital, Basel I, II and III) in the United Kingdom and the Netherlands, the question of debt or equity, the new and old regimes in the United Kingdom, the background to the change in the Netherlands and tax policy and potential effects.

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Hybrid capital instruments 2019 tax changes in the United Kingdom and the Netherlands Tim Adam

By: Adam, Tim.

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By: Adam, Tim .