Published on 02 Nov 07
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers current issues facing corporates in interpreting the debt equity rules in a cross border context, including:
- what is a non-contingent obligation?
- how do the debt/equity rules interact with the DTAs?
- current issues when issuing or investing in hybrid instruments cross border.
Current at 05 November 2013
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