Preferential tax regime and Secondary curve: Difference between pages

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1. ''Tax - anti-avoidance - Base erosion and profit shifting (BEPS)''.
''Securities - pricing.''


As defined by the Organisation for Economic Co-operation and Development (OECD), a preferential tax regime is one which causes international harm by treating certain entities, activities or structures over-favourably for the purposes of taxation.
A secondary yield curve describes the prices of securities trading in the secondary market, differentiated by their maturities.


For an individual issuer, its secondary curve is built from the prices of its own securities currently trading in the secondary market.




2.
:<span style="color:#4B0082">'''''Tesco's SLB priced 15bps inside secondary curve'''''</span>


More generally, tax rules or jurisdictions which are favourable to certain groups of taxpayers.
:"Investor interest in sustainability-linked bonds (SLB) is clear from the ‘greenium’ or pricing benefits issuers have enjoyed.  


:Tesco’s [January 2021] SLB, for example, priced 15bps inside its secondary curve."


==See also==
:''Agnes Gourc and Cecile Moitry - co-heads, sustainable finance markets - BNP Paribas - The Treasurer online - 10 June 2021''
* [[Base erosion and profit shifting]]
 
* [[CbC reporting]]
 
* [[Common Consolidated Corporate Tax Base]]
== See also ==
* [[Forum on Harmful Tax Practices]]
* [[Bond]]
* [[G20]]
* [[bp]]
* [[Organisation for Economic Co-operation and Development]]
* [[Green curve]]
* [[Tax avoidance]]
* [[Green gilt]]
* [[Maturity]]
* [[Premium]]
* [[Secondary market]]
* [[Sustainability-linked bond]] (SLB)
* [[Yield curve]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Corporate_finance]]
[[Category:Investment]]
[[Category:Long_term_funding]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]
[[Category:Risk_reporting]]
[[Category:Financial_products_and_markets]]

Revision as of 13:28, 21 July 2021

Securities - pricing.

A secondary yield curve describes the prices of securities trading in the secondary market, differentiated by their maturities.

For an individual issuer, its secondary curve is built from the prices of its own securities currently trading in the secondary market.


Tesco's SLB priced 15bps inside secondary curve
"Investor interest in sustainability-linked bonds (SLB) is clear from the ‘greenium’ or pricing benefits issuers have enjoyed.
Tesco’s [January 2021] SLB, for example, priced 15bps inside its secondary curve."
Agnes Gourc and Cecile Moitry - co-heads, sustainable finance markets - BNP Paribas - The Treasurer online - 10 June 2021


See also

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