Archive: financial instruments
![Hybrid instrument properly characterized as equity [TAX ALERT]](http://tmagazine.ey.com/wp-content/uploads/2010/06/Search-NewsPicture.jpg "Hybrid instrument properly characterized as equity [TAX ALERT]")
Hybrid instrument properly characterized as equity [TAX ALERT]
October 10, 2012. Tags: financial instruments, income tax, private equity, United States of America
In a memorandum decision (PepsiCo Puerto Rico Inc., et al. v. Commissioner, T.C. Memo. 2012-269), the US Tax Court has held that “advance agreements” held …
European Union: European Commission publishes working papers
July 4, 2012. Tags: European Commission, European Union, financial instruments, green tax
On 28 June 2012, the European Commission published on its website the following three working papers: Regressivity of environmental taxation: myth or reality? Review of Current Practices …
Morocco and Tunisia: OECD multilateral instruments signed
June 25, 2012. Tags: financial instruments, Morocco, OECD, Tunisia
On 23 May 2012, during the OECD Forum in Paris, Morocco and Tunisia signed the following international instruments: The Declaration on Propriety, Integrity, Transparency in the …
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