Download or read book The Financial Instruments Anti Fraud Act S 1009 written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and published by . This book was released on 1996 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Financial Instruments Anti Fraud Act S 1009 written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and published by . This book was released on 1996 with total page 151 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Financial Instruments Anti Fraud Act S 1009 written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and published by . This book was released on 1996 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Legislative Calendar written by United States. Congress. House. Committee on the Judiciary and published by . This book was released on 1997 with total page 852 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Monthly Catalog of United States Government Publications written by and published by . This book was released on 1981 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Legislative Calendar One Hundred Fourth Congress written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and published by . This book was released on 1996 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book CIS Index to Publications of the United States Congress written by Congressional Information Service and published by . This book was released on 1998 with total page 632 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book American Federal Tax Reports written by and published by . This book was released on 2000 with total page 2632 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book BNA s Banking Report written by and published by . This book was released on 2005 with total page 1188 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Congressional Record written by United States. Congress and published by . This book was released on 1935 with total page 914 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Congressional Index written by and published by . This book was released on with total page 2632 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Reserve Bulletin written by and published by . This book was released on 1996 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Fibre Containers written by and published by . This book was released on 1924 with total page 694 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Journal of the Senate of the United States of America written by United States. Congress. Senate and published by . This book was released on 1999 with total page 1810 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Water Code written by Texas and published by . This book was released on 1972 with total page 570 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Hybrid Financial Instruments in International Tax Law written by Jakob Bundgaard and published by Kluwer Law International B.V.. This book was released on 2016-11-15 with total page 498 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial innovation allows companies and other entities that wish to raise capital to choose from a myriad of possible instruments that can be tailored to meet the specific business needs of the issuer and investor. However, such instruments put increasing pressure on a question that is fundamental to the tax and financial systems of a country – the distinction between debt and equity. Focusing on hybrid financial instruments (HFIs) – which lie somewhere along the debt-equity continuum, but where exactly depends on the terms of the instrument as well as on applicable laws – this book analyses their treatment under both domestic law and tax treaties. Key jurisdictions, including the EU, some of its Member States, and the United States, are covered. Advocating for a broader scope of application of HFIs as part of the financing of companies in Europe alongside traditional sources of debt and equity financing, the book addresses such issues and topics as the following: • problems associated with the debt-equity distinction in international tax law; • cross-border tax arbitrage and linking rules; • drivers behind the use and design of HFIs; • tax law impact of perpetual and super maturity debt instruments, profit participating loans, convertible bonds, mandatory convertible bonds, contingent convertibles, preference shares and warrant loans on HFIs; • financial accounting treatment; • administrative guidance; • influence of the TFEU on Member States’ approaches to classification of HFIs; • interpretation of the Parent-Subsidiary Directive by the European Court of Justice; • applicability of the OECD Model Tax Convention; and • implications of the OECD Base Erosion and Profit Shifting (BEPS) project. Throughout this book, the analysis draws upon preparatory works, case law, and legal theory in English, German, and the Scandinavian languages. In conclusion, the author considers tax policy issues, and identifies and outlines possible high-level solutions. Actual or potential users of HFIs will greatly appreciate the clarity and insight offered here into the capacity and tax implications of HFIs. The book not only examines whether existing legislation is sufficient to handle the issues raised by international HFIs, but also provides an in-depth analysis of the interaction between corporate financing and tax law in the light of today’s financial innovation. Corporate executives and their counsel will find it indispensable in the international taxation landscape that is currently coming into view, and academics and policymakers will hugely augment their understanding of a complex and constantly changing area of tax law.

Download or read book United States Code written by United States and published by . This book was released on 2013 with total page 1506 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.