FINANCE|financial institutions and credit · FINANCE|taxation
- urrús caipitil rialaitheach hibrideach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- hybrid regulatory capital security
- en
- Definition security [ IATE:754316 ] qualifying as regulatory capital [ IATE:906376 ] which has both equity- and debt-like characteristics and which, if it is of a cross-border nature, could be treated differently for tax purposes by different jurisdictions Reference Council-EN, based on: - OECD, 'BEPS Action 2: Neutralise the Effects of Hybrid Mismatch Arrangements' (25.11.2019), p. 4
- Comment See also: - hybrid security [ IATE:767764 ] - regulatory own funds [ IATE:3549406 ]