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 Turin - Department of Management

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 Turin - Department of Management ( email )

C.so Unione Sovietica, 218 bis
Turin, Turin 10100
Italy

HOME PAGE: http://www.buss-man.unito.it/do/docenti.pl/Alias?leopoldoeduardo.paradapino#profilo

Register to save articles to
your library

Register

Paper statistics

Downloads
108
rank
239,353
Abstract Views
373
PlumX Metrics