Answers are grounded in this paper and cite their sources.
This review explores tax implications of dual classification for hybrid securities, suggesting impacts on corporate tax practices.
Reviews the statutes and regulations which adopt bifurcation of hybrid financial instruments and provides an overview of those areas of corporate taxation which would be affected by broad application of dual classification of hybrid financial instruments. Evolution of the tax classification rules; Alternative methods for bifurcation of an instrument.
No takes yet. Share an insight, caveat, or question.
Thomas et al. (1992) studied this question.
Synapse has enriched 10 related papers. Consider them for comparative context: