handbook-tb

Peter A. HarrisOwnership of assetsExample 9: Mismatch of who owns an asset — Double-dipdepreciationFigures a bOECD Figure 2 [2.2]: Collateralised Loan RepoOECD Figure 3: Bond Lending Repo — Tax CreditDouble DipOECD Figure 19: Simple Collateralised Loan RepoUtilising Tax ExemptionOECD Figure 20: Share Lending RepoCharacter of assetExample 10: Mismatch in characterizing an asset — Doubledipdividend reliefFiguresOECD Figure 1 [2.1]: Hybrid Financial InstrumentOECD Figure 4: Application of the Hybrid FinancialInstrument Rule to a Tax Exempt HolderOECD Figure 5: Basic Hybrid Financial InstrumentStructureOECD Figure 12 [4.1]: Importing Mismatch fromHybrid Financial InstrumentOECD Figure 16: Foreign Tax Credit GeneratorTransaction involving use of Hybrid FinancialInstrumentPersons and personal characteristicsIdentificationExample 11: Mismatch in identifying a person — Deductionbut no incomeFiguresOECD Figure 6 [3.1]: Basic Double DeductionStructure Using Hybrid EntityaUnless otherwise indicated by the numbers in square brackets,the figures shown are included in the OECD Public Discussion Drafton BEPS Action 2 — Domestic Issues.bThe numbers in square brackets indicate that they are included inthe OECD Action 2 — 2014 Deliverable.258