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 topics of double non-taxation and hybrid entities have acquired a particular importance in a context where transformations within the tax world seem to be l

Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adop

Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice op

Tax treaty law and EU tax law in connection with hybrid entities Hybrid entities have traditionally been used as an avenue for international tax planning, and e