1975 | OriginalPaper | Buchkapitel
The Eurobond and Taxation
verfasst von : Brian Scott Quinn
Erschienen in: The New Euromarkets
Verlag: Palgrave Macmillan UK
Enthalten in: Professional Book Archive
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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.