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Income Tax Treatment Of Hybrid Instruments.pdf

etaxguide_cit_income-tax-treatment-of-hybrid-instruments_2014-05-19.pdf
Preview of Income Tax Treatment of Hybrid Instruments
🔗 Source: iras.gov.sg
📊 Size: 211 KB
👤 Author: Orgnix-C6
⬇️ Downloads: 301

Summary

The Inland Revenue Authority of Singapore (IRAS) published an e-Tax guide on the income tax treatment of hybrid instruments, which exhibit both debt-like and equity-like features. The guide aims to help issuers, investors, and potential investors determine the income tax treatment of hybrid instruments. Hybrid instruments are generally characterized as debt or equity based on their legal form and factors such as the nature of interest acquired, investor's right to participate in the issuer's business, voting rights, obligation to repay principal, payout, and ranking for repayment. If characterized as debt, distributions are tax deductible as interest expense, and taxable as interest income to the investor. If characterized as equity, distributions are not tax deductible and are generally exempt from tax unless it's a foreign dividend or distribution by a Real Estate Investment Trust (REIT).

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Description

The Inland Revenue Authority of Singapore (IRAS) published an e-Tax guide on the income tax treatment of hybrid instruments, which exhibit both debt-like and...

Technical Information

  • File Format: PDF
  • File Size: 211 KB
  • Pages: 24
  • Language: EN
  • Author: Orgnix-C6
  • Total Downloads: 301
  • Last Updated: 4 days ago

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This PDF document about Income Tax Treatment of Hybrid Instruments provides comprehensive information and guidance. Whether you're a beginner or advanced user, this resource offers valuable insights into Income Tax Treatment of Hybrid Instruments.

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Income guideIncome tutorialTreatment guideTreatment tutorialHybrid guideHybrid tutorialInstruments guideInstruments tutorial

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