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Global Tax practice Tax Treatment of Additional …

Tax practiceTax Treatment of Additional tier 1 Capital under Basel III Allen & Overy LLP 2013 Global Tax practice | Tax Treatment of Additional tier 1 Capital under Basel III2 ContentsIntroduction 3 Executive Summary 4 Australia 13 Belgium 18 France 21 Germany 24 Italy 28 Luxembourg 32 Netherlands 36 Spain

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