Transcription of Global Tax practice Tax Treatment of Additional Tier 1 ...
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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 40 United Kingdom 45 United States Tax practice | Tax Treatment of Additional tier 1 Capital under Basel III3In December 2010, the Basel Committee on Banking Supervision published Basel III: A Global regulatory framework for more resilient banks and banking systems (revised and republished in June 2011).
www.allenovery.com Global Tax practice Tax Treatment of Additional Tier 1 Capital under Basel III
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