Tax Arbitrage through Cross-Border Financial Engineering

ISBN: 9789041158758 出版年：2015 页码：218 S , Gaspar Lopes Dias V Kluwer Law International

This book è?’ the foremost comprehensive analysis of a key topic that is currently engaging international organizations and tax authorities worldwide è?’ 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.