Tax Treaty Qualification of Income Derived from Hybrid Financial Instruments
Author | : R. Tomazela Santos |
Publisher | : |
Total Pages | : |
Release | : 2013 |
ISBN-10 | : OCLC:1262818714 |
ISBN-13 | : |
Rating | : 4/5 ( Downloads) |
Download or read book Tax Treaty Qualification of Income Derived from Hybrid Financial Instruments written by R. Tomazela Santos and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In this article, the author examines the tax treatment of dividends, interest and income arising from hybrid financial instruments under tax treaties based on the OECD Model.