Hybrid Financial Instruments, Double Non-Taxation and Linking Rules
Advisor
Arrieta Martínez de Pisón, JuanEntity
UAM. Departamento de Derecho Público y Filosofía JurídicaDate
2018-10-11Subjects
Instrumentos financieros - Tesis doctorales; Impuestos - Tesis doctorales; DerechoNote
Tesis doctoral inédita leída en la Universidad Autónoma de Madrid, Facultad de Derecho, Departamento de Derecho Público y Filosofía Jurídica. Fecha de lectura: 11-10-2018Esta tesis tiene embargado el acceso al texto completo hasta el 14-09-2023
Esta obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-SinObraDerivada 4.0 Internacional.
Abstract
Double non-taxation stemming from hybrid financial instruments and the solutions
provided by the OECD and the European Union for tackling such an outcome are the
target of this thesis. This research project focuses on the economic and legal features of
debt and equity instruments as well as hybrid financial instruments from an
interdisciplinary perspective where economics, corporate law, financial accounting law,
regulatory law and tax law are present. The different qualification of hybrid financial
instruments within and without jurisdictions may lead to double non-taxation across
borders, which is one of the main issues of concern to the international tax community.
This thesis also pays particular attention to the concept and nature of double non-taxation
as an outcome of exercises of sovereignty, its role within the international tax debate, and
different concepts related to mechanisms that facilitate achieving such an outcome from
a state perspective (i.e. tax competition) and a taxpayer perspective (i.e. tax planning, tax
avoidance and the misleading concept of aggressive tax planning). Lastly, this thesis
analyses the initiatives released by the OECD and the European Union and the measures
for tackling double non-taxation stemming from hybrid financial instruments: linking
rules. A previous analysis of the technical details of linking rules allows better assessing
their compatibility with specific provisions laid down in particular tax treaties as well as
with EU Primary law
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Texto de la Tesis Doctoral
Google Scholar:Martínez Laguna, Félix Daniel
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