Finland: KHO 2014/2117 (119) - Does Article 9 Allow Reclassification of Hybrid Debt as Equity in Finland?

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

Original languageEnglish
Title of host publicationTax Treaty Case Law around the Globe 2015
EditorsMichael Lang, Alexander Rust, Jeffrey Owens, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, Peter Essers, Eric C.C.M. Kemmeren, Daniël S. Smit
Number of pages7
Place of PublicationWien
PublisherLinde
Publication date2016
Pages221-227
ISBN (Print)978-3-7073-3381-7, 978-90-8722-351-9
ISBN (Electronic)978-3-7094-0737-0, 978-3-7094-0736-3
Publication statusPublished - 2016
MoE publication typeA4 Article in conference proceedings
EventTax Treaty Case Law around the Globe - Vienna, Austria
Duration: 11 Jun 201513 Jun 2015
Conference number: 6

Publication series

NameSchriftenreihe zum Internationalen Steuerrecht
Volume97

Fields of Science

  • 513 Law

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