Assertion: certain debt instrument | /r/MadeOf | equity-like features
Facets:
Source sentences:
text: The provisions relating to “hybrid debt instruments” as contained in section 8F seek to identify and provide for specific tax treatment of certain debt instruments that contain equity-like features.
text: The provisions relating to hybrid debt instruments as contained in section 8F of the Act seek to identify and provide for specific tax treatment of certain debt instruments that contain equity-like features.