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Criticisms of the Debt-Equity Rules and their Application to Modern Financial Instruments

Published on 01 Apr 03 by "THE TAX SPECIALIST" JOURNAL ARTICLE

A discussion of the historical distinction between debt and equity in financial instruments, and the short-comings of the new debt-equity rules in the context of hybrid financing arrangements.

Author profile:

Stuart O'Neill CTA
Stuart is a business and financial services lawyer with qualifications in tax and economics. He acts predominantly for family businesses, SMEs and financial institutions. Current at 24 August 2007 Click here to expand/collapse more articles by Stuart O'NEILL.
 
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