Tax treatment of financial instruments: a survey to France, Germany, The Netherlands and the United Kingdom
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
The Hague [u.a.]
Kluwer Law Internat.
1996
|
| Schriftenreihe: | Series on international taxation
14 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXIII, 344 S. graph. Darst. |
| ISBN: | 9065446664 |
Internformat
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| 245 | 1 | 0 | |a Tax treatment of financial instruments |b a survey to France, Germany, The Netherlands and the United Kingdom |c by Geerten Michielse (ed.) ... |
| 264 | 1 | |a The Hague [u.a.] |b Kluwer Law Internat. |c 1996 | |
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Datensatz im Suchindex
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| adam_text | Table of Contents
Preface v
Contributors vii
List of Abbreviations xvii
General introduction 1
General Facts 3
1 Financial instruments used by corporations 5
1.1 Common points in the different member states 5
1.2 Several important differences 8
2 Tax rules applicable to these financial instruments 10
2.1 Tax principles common to member states 10
2.2 Numerous technical differences of solution 12
France 17
1 Introduction 19
1.1 Distinction between business and households 19
1.2 Distinction between financial trade and industrial trade 21
1.3 Diversification of financial instruments used by enterprises 22
2 Debt 24
2.1 Non negotiable debts of businesses 24
2.1.1 Taxable status of these investments 25
2.1.2 Taxable status of interests and similar payments 26
2.2 Negotiable debt 28
2.2.1 Taxable status of negotiable deposit certificates 28
(bons negociables)
2.2.2 Fiscal status of Negotiables Debt Instruments (Titresde 29
Creance Negociables; TCN)
2.2.3 Securitisation of debts ( Titrisation ) 30
2.2.4 Defeasance 32
2.3 Bonds 33
2.4 Euro investments 37
2.4.1 Payments made by the borrower 37
2.4.2 Payments received by the lender 38
is
TABLE OF CONTENTS
3 Equity 40
3.1 Issuance or acquisition of equity 40
3.1.1 Subscription of actions or parts sociales when issued 40
3.1.2 Acquisition of shares already issued 41
3.2 Distributions of dividends by a corporation 43
3.2.1 Overtaxation of dividends distributed by corporations 43
3.2.2 Attenuations to the overtaxation of dividends distributed 45
3.3 Taxation of the securities portfolio of businesses 49
3.3.1 Evaluation of the shares portfolio at the closing of the 49
financial year
3.3.2 Capital gains and capital losses resulting from a transfer 50
4 Hybrid instruments 52
4.1 Mixed instruments of an uncertain nature 52
4.1.1 Are they securities? 53
4.1.2 Are they debt or equity? 54
4.1.3 Tax status of these instruments 55
4.2 Variable nature instruments 56
4.3 Warrants 59
5 Investments trusts and mutual funds (SICAV and fonds communs de placement) 62
5.1 SICAV and FCP are not themselves taxable 62
5.1.1 Distribution organisms 63
5.1.2 Capitalisation organisms 63
5.2 Taxation of members 64
5.2.1 Date of taxation of members 65
5.2.2 Tax due by members on revenues and capital gains of the 65
organisation
5.2.3 Tax due when the organism buys back its own instruments 66
6 Instruments of management of risks 68
6.1 Contracts with no organised markets 68
6.1.1 Futures 69
6.1.2 Optional contracts 71
6.2 Contracts on an organised market 73
6.2.1 Few tax rules specific to organised markets 73
6.2.2 Common tax rules to all financial transactions (be they 75
concluded on organised markets or not)
7 General conclusion 78
Germany 81
1. General introduction 83
2. Equity 85
2.1 Contribution 85
2.2 Transfer of shares 86
2.3 Retention versus distribution of profits 90
2.4 Issue of bonus shares 99
2.5 Redemption 99
2.6 Dividend stripping 103
3. Debt 105
3.1 General overview 106
3.1.1 Contribution 1°6
3.1.2 Transfer of claims or debenture bonds 106
TABLE OF CONTENTS
3.1.3 Payment of interests 108
3.1.4 Redemption 111
3.2 Limitation of deducibility of interest payments as business expenses 112
3.2.1 Non deductability of business expenses connected with 112
tax free receipts
3.2.2 Non recognition of debt financing agreements 114
3.2.2.1 Problem of thin capitalisation 114
3.2.2.2 Transfer pricing problem 127
3.3 Different debt financing instruments 134
3.3.1 Introduction 134
3.3.2 Debenture bonds with a certain redemption of the debt 136
capital and certain interest payments: debenture bonds
with interest variations
3.3.2.1 Deep discounted bonds (zero coupon bonds) 136
3.3.2.2 Debenture bonds with a disagio 140
3.3.2.3 Stepped bonds 147
3.3.2.4 Stripped bonds 152
3.3.3 Debenture bonds with an uncertain redemption of the 155
debt capital and certain interest payments: index linked
debenture bonds
3.3.3.1 Issuing German resident company (debtor) 155
3.3.3.2 Purchasing German resident individual or 156
corporate creditor (business assets)
3.3.3.3 Purchasing German resident individual creditor 156
(private assets)
3.3.4 Debenture bonds with a certain redemption of the debt capital 158
and uncertain interest payments: index linked debenture bonds
3.3.4.1 Issuing German resident company (debtor) 158
3.3.4.2 Purchasing German resident individual or 158
corporate creditor (business assets)
3.3.4.3 Purchasing German resident individual 159
creditor (private assets)
4. Hybrid financial instruments 161
4.1 Introduction 161
4.2 Profit participation rights 163
4.2.1 Definition 163
4.2.2 Issuance (contribution) 163
4.2.3 Payment of remunerations 164
4.2.4 Transfer 168
4.2.5 Redemption 171
4.3 Silent partnership 171
4.3.1 Definition 171
4.3.2 Establishment (contribution) 172
4.3.3 Payment of remunerations 174
4.3.4 Transfer 179
4.3.5 Liquidation (redemption) 180
4.4 Profit participating loan 182
4.4.1 Definition 182
4.4.2 Contribution transfer redemption 183
4.4.3 Payment of interests 183
xi
TABLE OF CONTENTS
4.5 Debenture bonds with further rights: warrant bonds and convertible bonds 185
4.5.1 Introduction and definition 185
4.5.2 Issuance (contribution) 187
4.5.3 Payment of interests 189
4.5.4 Transfer 191
4.5.5 Redemption and execution 193
5. Use of international finance companies 194
5.1 Introduction 194
5.2 Procurement of capital on foreign or international capital markets 203
5.3 Procurement of capital from other members of the same group of 213
companies
6. Risk hedging financial instruments 217
6.1 Introduction 217
6.2 Financial futures 218
6.3 Options 222
6.4 Swaps 226
The Netherlands 231
1 General introduction 233
1.1 Private assets versus business assets 233
1.2 Valuation of the business assets 234
1.2.1 Claims 234
1.2.2 Securities 235
1.2.3 Debts 236
1.3 Equity versus debt 236
1.3.1 General 236
1.3.2 The deductibility of the compensation (debtor) 237
1.3.3 The taxability of the compensation (creditor) 239
1.3.4 The substance over form test 239
1.4 Taxes on transactions 240
1.4.1 Capital Contributions Tax 240
1.4.2 Withholding tax on compensations 240
1.4.3 Value Added Tax 241
1.5 International tax law 241
1.5.1 General principles 241
1.5.2 Tax treatment of currency results 243
2 Classical financial instruments 245
2.1 Debenture stock 245
2.1.1 Interest receivables 245
2.1.2 Co bought interest 245
2.1.3 Article 27 PITA 246
2.2 Shares 246
2.2.1 Proceeds (general) 246
2.2.2 Bonus shares 247
3 Hybride financial instruments 248
3.1 Preference shares 248
3.2 Convertible loans 248
3.3 Warrant loans 250
3.3.1 Combination and interest theory 251
3.3.2 Tax treatment (private investor) 251
3.3.3 Tax treatment (issuing company) 252
TABLE OF CONTENTS
3.4 Perpetual loans 255
4 Risk covering financial instruments 256
4.1 Futures 256
4.2 Long term currency forwards 256
4.3 Interest and currency options 257
4.4 Swaps 257
4.4.1 Interest rate swaps 257
4.4.2 Currency swaps 258
4.4.3 Cross currency interest rate swaps 259
4.4.4 Debt equity swaps 259
4.4.5 International aspects 260
5 Funds for joint account 261
United Kingdom 263
1 General introduction 265
1.1 Distinction between businesses and households 265
1.2 What is income? 266
1.3 Capital gains 267
1.4 Differences between income and capital gains 268
1.5 Differences between (i) Income and Capital Gains Taxes and (ii) 268
Corporation Tax
1.6 Banking and Finance the problems of dealers trading 270
companies and investment companies
1.7 Stamp Duties 270
1.8 International principles and Controlled Foreign Companies 271
2 Fixed gain investment 272
2.1 General 272
2.2 The UK tax regime 272
2.2.1 The concept of a charge on profits 272
2.2.2 Deduction of tax at source 273
2.2.3 The concept of interest; the notion of a premium 274
2.2.4 Anti avoidance rules 275
2.2.5 The concept of a security 276
2.2.6 Extra statutory concession B13 (as revised in 1991) 276
2.2.7 Deep discount securities and deep gain securities 276
2.2.8 Composite rate taxation 277
2.2.9 The accrued income scheme dissection of interest receipts 278
2.2.10 Stamp duty 279
2.3 The tax effect of the loan 279
2.3.1 The borrower 279
2.3.2 The lender 280
2.4 Transferable instruments 281
2.4.1 Certificates of deposit (CD) 281
2.4.2 Sterling commercial paper 281
2.4.3 Bill of exchange 283
2.5 Bonds 283
2.5.1 On issue 284
2.5.2 During existence 284
2.5.3 On redemption 285
2.5.4 Disposal before redemption 286
xiii
TABLE OF CONTENTS
2.6 Euroaspects 286
2.7 Securitisation 288
2.8 New Rules Proposed for The Taxation of Gilts and Bonds 290
3 Shares and similar instruments (variable gain) 291
3.1 Distinction between equity and debt 291
3.1.1 General 291
3.1.2 Definition of distribution 292
3.1.3 Stamp duties on contribution towards capital 295
3.1.4 Issue of equity 297
3.1.5 Is the amount subscribed by the shareholder a deductible 297
expense?
3.2 Fiscal consequences of the distribution of dividends by a corporation 298
3.2.1 General 298
3.2.2 The UK imputation system 298
3.2.3 Tax credit 299
3.2.4 Franked investment income 299
3.2.5 Anti abuse regulations 300
3.2.6 International aspects 301
3.2.7 Partnership 302
3.3 Capital gains and losses of securities portfolio of an enterprise 303
3.3.1 The holder of securities 303
3.3.2 How are gains and losses taxed when the securities are sold 303
3.3.3 How are gains and losses taxed when they are kept by the 305
enterprise
3.4 Special cases 305
3.4.1 Distribution between controlled companies 305
3.4.2 Stock dividend plans 305
3.4.3 Redistribution of dividend received in a foreign country 306
3.4.4 Unquoted shares in a qualifying trading company 306
4 Mixed instruments 307
4.1 Convertible bonds 307
4.1.1 General 307
4.1.2 Conversion 307
4.1.3 Failure to exercise option to convert 308
4.1.4 Qualifying convertible bonds 309
4.1.5 Convertible securities and the definition of distribution 309
4.2 Subordinated instruments 309
4.3 Preference shares 310
4.4 Perpetual debt 310
4.5 Bonds with Equity Warrants 311
5 Instruments permitting protection against risks 312
5.1 The changing background 312
5.1.1 The reform of the rule for managing interest and exchange risk 312
5.1.2 The reform of the rules with regard to exchange gains and losses 313
5.2 Instruments without an organised market 318
5.2.1 Future rate agreements 318
5.2.2 Forward acquisition and sale of a foreign currency 319
5.2.3 Foreign exchange general treatment 321
5.2.4 Interest rates and foreign currency swaps 323
5.2.5 Interest rate guarantees and caps 325
5.2.6 Purchase and sale of an option (interest rate or foreign currency) 326
TABLE OF CONTENTS
5.3 In an organised market (futures) 328
5.3.1 The London International Financial Futures Exchange 328
5.3.2 Statement of Practice (1991) 328
Appendix 329
6 Unit trusts and mutual funds 333
6.1 Investment trusts 333
6.2 Unit Trusts Authorised and unauthorised 334
6.3 Insurance Companies and Policies of Assurance 335
General Index 337
xv
|
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| geographic | Europäische Gemeinschaften. Mitgliedsstaaten Großbritannien (DE-588)4022153-2 gnd Niederlande (DE-588)4042203-3 gnd Frankreich (DE-588)4018145-5 gnd Deutschland (DE-588)4011882-4 gnd |
| geographic_facet | Europäische Gemeinschaften. Mitgliedsstaaten Großbritannien Niederlande Frankreich Deutschland |
| id | DE-604.BV010865773 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:00:12Z |
| institution | BVB |
| isbn | 9065446664 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-007262854 |
| oclc_num | 29429646 |
| open_access_boolean | |
| owner | DE-12 DE-N2 DE-703 DE-19 DE-BY-UBM DE-M124 DE-M382 |
| owner_facet | DE-12 DE-N2 DE-703 DE-19 DE-BY-UBM DE-M124 DE-M382 |
| physical | XXIII, 344 S. graph. Darst. |
| publishDate | 1996 |
| publishDateSearch | 1996 |
| publishDateSort | 1996 |
| publisher | Kluwer Law Internat. |
| record_format | marc |
| series | Series on international taxation |
| series2 | Series on international taxation |
| spelling | Tax treatment of financial instruments a survey to France, Germany, The Netherlands and the United Kingdom by Geerten Michielse (ed.) ... The Hague [u.a.] Kluwer Law Internat. 1996 XXIII, 344 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Series on international taxation 14 Financiering gtt Fiscale aspecten gtt Impôt sur les obligations, valeurs mobilières, etc - Etudes comparatives ram Instruments financiers - Impôts - Droit - Pays de l'Union européenne Valeurs mobilières - Impôts - Droit - Pays de l'Union européenne Recht Steuer Financial instruments Taxation Law and legislation European Economic Community countries Finanzinnovation (DE-588)4124975-6 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Europäische Gemeinschaften. Mitgliedsstaaten Großbritannien (DE-588)4022153-2 gnd rswk-swf Niederlande (DE-588)4042203-3 gnd rswk-swf Frankreich (DE-588)4018145-5 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf Frankreich (DE-588)4018145-5 g Finanzinnovation (DE-588)4124975-6 s Steuerrecht (DE-588)4116614-0 s DE-604 Deutschland (DE-588)4011882-4 g Niederlande (DE-588)4042203-3 g Großbritannien (DE-588)4022153-2 g Michielse, Geerten Sonstige oth David, Cyrille Sonstige oth Series on international taxation 14 (DE-604)BV000014030 14 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007262854&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Tax treatment of financial instruments a survey to France, Germany, The Netherlands and the United Kingdom Series on international taxation Financiering gtt Fiscale aspecten gtt Impôt sur les obligations, valeurs mobilières, etc - Etudes comparatives ram Instruments financiers - Impôts - Droit - Pays de l'Union européenne Valeurs mobilières - Impôts - Droit - Pays de l'Union européenne Recht Steuer Financial instruments Taxation Law and legislation European Economic Community countries Finanzinnovation (DE-588)4124975-6 gnd Steuerrecht (DE-588)4116614-0 gnd |
| subject_GND | (DE-588)4124975-6 (DE-588)4116614-0 (DE-588)4022153-2 (DE-588)4042203-3 (DE-588)4018145-5 (DE-588)4011882-4 |
| title | Tax treatment of financial instruments a survey to France, Germany, The Netherlands and the United Kingdom |
| title_auth | Tax treatment of financial instruments a survey to France, Germany, The Netherlands and the United Kingdom |
| title_exact_search | Tax treatment of financial instruments a survey to France, Germany, The Netherlands and the United Kingdom |
| title_full | Tax treatment of financial instruments a survey to France, Germany, The Netherlands and the United Kingdom by Geerten Michielse (ed.) ... |
| title_fullStr | Tax treatment of financial instruments a survey to France, Germany, The Netherlands and the United Kingdom by Geerten Michielse (ed.) ... |
| title_full_unstemmed | Tax treatment of financial instruments a survey to France, Germany, The Netherlands and the United Kingdom by Geerten Michielse (ed.) ... |
| title_short | Tax treatment of financial instruments |
| title_sort | tax treatment of financial instruments a survey to france germany the netherlands and the united kingdom |
| title_sub | a survey to France, Germany, The Netherlands and the United Kingdom |
| topic | Financiering gtt Fiscale aspecten gtt Impôt sur les obligations, valeurs mobilières, etc - Etudes comparatives ram Instruments financiers - Impôts - Droit - Pays de l'Union européenne Valeurs mobilières - Impôts - Droit - Pays de l'Union européenne Recht Steuer Financial instruments Taxation Law and legislation European Economic Community countries Finanzinnovation (DE-588)4124975-6 gnd Steuerrecht (DE-588)4116614-0 gnd |
| topic_facet | Financiering Fiscale aspecten Impôt sur les obligations, valeurs mobilières, etc - Etudes comparatives Instruments financiers - Impôts - Droit - Pays de l'Union européenne Valeurs mobilières - Impôts - Droit - Pays de l'Union européenne Recht Steuer Financial instruments Taxation Law and legislation European Economic Community countries Finanzinnovation Steuerrecht Europäische Gemeinschaften. Mitgliedsstaaten Großbritannien Niederlande Frankreich Deutschland |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007262854&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV000014030 |
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