Dual Classification of Hybrid Securities for Tax Purposes.
回顾了采用混合金融工具分拆的法规，概述了广泛适用双重分类会影响的企业税务领域，并讨论了分类规则的演变和分拆方法。
Abstract Reviews the statutes and regulations which adopt bifurcation of hybrid financial instruments and provides an overview of those areas of corporate taxation which would be affected by broad application of dual classification of hybrid financial instruments. Evolution of the tax classification rules; Alternative methods for bifurcation of an instrument.