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Addressing Tax Arbitrage with Hybrid Financial Instruments : a Multidisciplinary Study and Proposal for Developed and Developing Countries.
Analysing legislative action against tax arbitrage with hybrid financial instruments from a multidisciplinary perspective, this book provides valuable insight into the effects of potential approaches.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam :
IBFD Publications USA, Incorporated,
2020.
|
| Colección: | Doctoral series ;
v. 54. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 100 | 1 | |a Scherleitner, Moritz. | |
| 245 | 1 | 0 | |a Addressing Tax Arbitrage with Hybrid Financial Instruments : |b a Multidisciplinary Study and Proposal for Developed and Developing Countries. |
| 260 | |a Amsterdam : |b IBFD Publications USA, Incorporated, |c 2020. | ||
| 300 | |a 1 online resource (625 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a IBFD doctoral series, |x 1570-7164 ; |v volume 54 | |
| 588 | 0 | |a Print version record. | |
| 505 | 0 | |a Cover -- IBFD Doctoral Series -- Title -- Copyright -- Dedication -- Preface -- Abbreviations -- Chapter 1: Introduction -- 1.1. Setting the scene: Tax arbitrage with hybrid financial instruments -- What is it and what is being done about it? -- 1.2. Motivation and research goals -- 1.3. Scope and research approach -- 1.4. Terminology -- 1.5. Limitations, assumptions and remarks -- 1.6. Outline of the study -- Chapter 2: Financial Instruments from a Multidisciplinary Perspective -- 2.1. Financial instruments: A tax law point of view -- 2.1.1. Overview | |
| 505 | 8 | |a 2.1.2. The binary distinction between debt and equity: Where does it come from? -- 2.1.3. Characteristics of debt and equity in their purest form -- 2.1.4. How to draw the line between debt and equity -- 2.1.5. Consequences of the classification as debt or equity -- 2.1.5.1. Issuer -- 2.1.5.2. Investor -- 2.1.5.3. The international dimension -- 2.2. Financial instruments: A corporate finance point of view -- 2.2.1. Overview -- 2.2.2. The trade-off theory -- 2.2.2.1. Overview -- 2.2.2.2. The influence of taxes on the financing decision -- 2.2.2.3. Bankruptcy and financial distress | |
| 505 | 8 | |a 2.2.2.4. Agency costs of debt -- 2.2.2.5. Agency benefits of debt -- 2.2.2.6. Reduction in financial flexibility -- 2.2.3. The pecking order theory -- 2.2.4. Reasons for financing with hybrid financial instruments -- 2.2.5. The intra-group perspective -- 2.3. Financial instruments: An economic point of view -- 2.3.1. Overview -- 2.3.2. Impact of the unequal tax treatment of debt and equity -- 2.3.2.1. Overview -- 2.3.2.2. The debt bias -- 2.3.2.3. Debt shifting -- 2.3.3. Hybrid financial instruments: An alternative source of financing | |
| 505 | 8 | |a Chapter 3: Tax Policy Considerations: Guiding Principles for Company Taxation -- 3.1. Overview and justification of limitations -- 3.2. Guiding principles of company taxation -- 3.2.1. Equity -- 3.2.1.1. Overview -- 3.2.1.2. Inter-taxpayer equity -- 3.2.1.2.1. The traditional presentation -- 3.2.1.2.2. Relevance for the book -- 3.2.1.2.3. Ability-to-pay principle -- 3.2.1.2.4. Benefits principle -- 3.2.1.3. Inter-nation equity -- 3.2.1.3.1. The traditional presentation -- 3.2.1.3.2. Relevance for the book -- 3.2.1.3.2.1. Overview | |
| 505 | 8 | |a 3.2.1.3.2.2. Developed countries: Tax competition pressures and path dependencies -- 3.2.1.3.2.3. Developing countries: Ensuring source taxation -- 3.2.2. Efficiency -- 3.2.2.1. The traditional presentation -- 3.2.2.2. Relevance for the book -- 3.2.2.2.1. Overview -- 3.2.2.2.2. Neutrality -- 3.2.2.2.3. Simplicity -- 3.2.2.2.4. Stability -- 3.2.3. Administrability -- 3.2.3.1. The traditional presentation -- 3.2.3.2. Relevance for the book -- 3.2.3.2.1. Overview -- 3.2.3.2.2. Tax administrations' capacities -- 3.2.3.2.3. Availability of information | |
| 500 | |a Chapter 4: Tax Arbitrage and Its Equity, Efficiency and Administrability Concerns. | ||
| 520 | |a Analysing legislative action against tax arbitrage with hybrid financial instruments from a multidisciplinary perspective, this book provides valuable insight into the effects of potential approaches. | ||
| 504 | |a Includes bibliographical references (pages 519-597) | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Taxation |x Law and legislation. | |
| 650 | 7 | |a Taxation |x Law and legislation |2 fast | |
| 776 | 0 | 8 | |i Print version: |a Scherleitner, Moritz. |t Addressing Tax Arbitrage with Hybrid Financial Instruments: |d Amsterdam : IBFD Publications USA, Incorporated, ©2020 |z 9789087226329 |
| 830 | 0 | |a Doctoral series ; |v v. 54. |x 1570-7164 | |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6372019 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL6372019 | ||
| 938 | |a EBSCOhost |b EBSC |n 2652680 | ||
| 938 | |a YBP Library Services |b YANK |n 17010137 | ||
| 994 | |a 92 |b IZTAP | ||