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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
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 Current at 29 August 2007 Click here to expand/collapse more articles by Stuart O'NEILL.
 

 

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