Tax Arbitrage Through Cross-Border Financial Engineering

1. Auflage 2015
ISBN: 978-90-411-5875-8
Verlag: Wolters Kluwer

Buch, Englisch, Band 50, 216 Seiten

Reihe: Series on International Taxation Set

This book 舒 the foremost comprehensive analysis of a key topic that is currently engaging international organizations and tax authorities worldwide 舒 explores tax arbitrage opportunities ensuing from financial engineering techniques with cross-border financial instruments, making use of complex types of arrangements such as hybrids, synthetics, and non-traditional financial instruments, which are able to meet the criteria for a favourable tax treatment in multiple jurisdictions.

Autoren/Hrsg.

Lopes Dias, Gaspar

Fachgebiete

• Wirtschaftswissenschaften Finanzsektor & Finanzdienstleistungen Finanzsektor & Finanzdienstleistungen: Allgemeines
• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht

Inhaltsverzeichnis

About the Author.
List of Figures.
List of Tables.
List of Abbreviations.
Acknowledgements.
CHAPTER 1 Introduction.
CHAPTER 2 Locating the Main Concepts.
CHAPTER 3 Discussion on the Tax Assessment of Cross-Border Financial Instruments.
CHAPTER 4 International Tax Arbitrage.
CHAPTER 5 Conclusion.
ANNEX I Maximum Rates of Withholding Tax at Source under Different Model Tax Conventions.
ANNEX II Graphic Representation of the Relation between Two Interpretations of the Notion of Debt-Claim under Tax Treaty Law.
ANNEX III Fundamental Freedoms and Compliance with European Law.
ANNEX IV Cross-Border Financial Instruments – Tax Arbitrage Chart.
Bibliography.
Table of Jurisprudence.
Index.