Abstract
This chapter covers the practice of taking advantage of differential tax treatments across tax jurisdictions. It also analyzes the most commonly used schemes such as the Dual No Tax Residence, the Original Issue Discount, the Hybrid Financing Instrument, the Feline Prides, the REPO, the Lease-Back Transaction, the Entity Classification, the Dual Resident Company, and the Double Dipping schemes.
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Lessambo, F.I. (2016). Cross-Border Tax Arbitrage. In: International Aspects of the US Taxation System. Palgrave Macmillan, New York. https://doi.org/10.1057/978-1-349-94935-9_19
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DOI: https://doi.org/10.1057/978-1-349-94935-9_19
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Publisher Name: Palgrave Macmillan, New York
Print ISBN: 978-1-349-94934-2
Online ISBN: 978-1-349-94935-9
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