Hybrid Financial Instruments, Double Non-taxation and Linking Rules: (only some) issues stemming from the apparent ‘solution’
May linking rules related to hybrid financial instruments be incompatible with the EU Fundamental freedoms? And with Article 24 (4) OECD MC? What about treaty override? It is no secret that hybrid financial instruments (HFIs) serve actual business and legal purposes by allowing investors and issuers to better meet their economic and legal needs from…