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Lopes Dias

Tax Arbitrage Through Cross-Border Financial Engineering

Medium: Buch
ISBN: 978-90-411-5875-8
Verlag: Wolters Kluwer
Erscheinungstermin: 26.02.2015
Lieferfrist: bis zu 10 Tage

This book 舒 the foremost comprehensive analysis of a key topic that is currently engaging international organizations and tax authorities worldwide 舒 explores tax arbitrage opportunities ensuing from financial engineering techniques with cross-border financial instruments, making use of complex types of arrangements such as hybrids, synthetics, and non-traditional financial instruments, which are able to meet the criteria for a favourable tax treatment in multiple jurisdictions.


Produkteigenschaften


  • Artikelnummer: 9789041158758
  • Medium: Buch
  • ISBN: 978-90-411-5875-8
  • Verlag: Wolters Kluwer
  • Erscheinungstermin: 26.02.2015
  • Sprache(n): Englisch
  • Auflage: 1. Auflage 2015
  • Serie: Series on International Taxation Set
  • Produktform: Gebunden
  • Seiten: 216
  • Ausgabetyp: Kein, Unbekannt
Autoren/Hrsg.

Autoren

About the Author.
List of Figures.
List of Tables.
List of Abbreviations.
Acknowledgements.
CHAPTER 1 Introduction.
CHAPTER 2 Locating the Main Concepts.
CHAPTER 3 Discussion on the Tax Assessment of Cross-Border Financial Instruments.
CHAPTER 4 International Tax Arbitrage.
CHAPTER 5 Conclusion.
ANNEX I Maximum Rates of Withholding Tax at Source under Different Model Tax Conventions.
ANNEX II Graphic Representation of the Relation between Two Interpretations of the Notion of Debt-Claim under Tax Treaty Law.
ANNEX III Fundamental Freedoms and Compliance with European Law.
ANNEX IV Cross-Border Financial Instruments – Tax Arbitrage Chart.
Bibliography.
Table of Jurisprudence.
Index.