Singapore clarifies hybrid instrument tax rules

The Singaporean tax regulator has issued rules on the income tax deductibility of so-called hybrid instruments that favour multinationals and government-linked companies.
Singapore clarifies hybrid instrument tax rules
By Emma Bi
Jun 16, 2014
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The Inland Revenue Authority of Singapore (IRAS) on May 19 issued a guide called Income Tax Treatment of Hybrid Instruments (instruments with features of both debt and equity, such as convertible bonds, perpetual notes and profit participating loans).

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