| 000 | 01276nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c141018 _d141018 |
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| 003 | ES-MaIEF | ||
| 005 | 20230614142521.0 | ||
| 007 | ta | ||
| 008 | 190816s2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967429 _aAdam, Tim |
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| 245 | 0 |
_aHybrid capital instruments _b2019 tax changes in the United Kingdom and the Netherlands _c Tim Adam |
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| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico en la Biblioteca del IEF. Acceso con claves. | ||
| 500 | _aResumen. | ||
| 520 | _aThis 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. | ||
| 650 | 4 |
_961626 _aINSTRUMENTOS HÍBRIDOS FINANCIEROS |
|
| 650 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aREINO UNIDO _948241 |
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| 650 | 4 |
_aPAISES BAJOS _943712 |
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| 773 | 0 |
_9160901 _oDFI/2019/4 _tDerivatives & Financial Instruments _w(IEF)95687 _x 1389-1863 _g v. 21, n. 4, July / August 2019 |
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| 856 | _uhttps://www.ibfd.org/ | ||
| 942 | _cRE | ||