Is it Debt or is it Equity? The Problem with Using Hybrid Financial Instruments

11 Pages Posted: 25 Jan 2016

See all articles by Leopoldo Parada

Leopoldo Parada

University of Leeds School of Law

Date Written: April 28, 2014

Abstract

The paper discusses the debt/equity classification issues of using hybrid financial instruments under U.S. tax law and when tax treaties come into play.

Keywords: Debt and Equity, Section 385, CFC Netting rules

JEL Classification: F31, G15, K33, K34

Suggested Citation

Parada, Leopoldo, Is it Debt or is it Equity? The Problem with Using Hybrid Financial Instruments (April 28, 2014). Tax Notes International, Vol. 74, No. 4, 2014, Available at SSRN: https://ssrn.com/abstract=2720195

Leopoldo Parada (Contact Author)

University of Leeds School of Law ( email )

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HOME PAGE: http://https://essl.leeds.ac.uk/law

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