The Eurobond and Taxation

Brian Scott Quinn
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Brian Scott Quinn: University of Reading

Chapter 7 in The New Euromarkets, 1975, pp 83-88 from Palgrave Macmillan

Abstract: Abstract A basic feature of the eurobond market is that the securities issued are all bearer rather than registered, and no tax is witheld on interest payments. In addition in most cases companies can offset the cost of interest payments against their taxable income in the home country.

Keywords: Parent Company; Interest Payment; Case Company; Home Base; Finance Subsidiary (search for similar items in EconPapers)
Date: 1975
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DOI: 10.1007/978-1-349-02603-6_7

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