With the rapid development of financial transactions and innovative financial products in China, hybrid investments, which normally have a dual nature of equity and debt investments, have become a popular investment vehicle used by many companies, such as trust companies, in recent years. Examples of such hybrid investments include preferred stocks and convertible bonds from which periodic fixed interests or profits would be derived.
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While successful pillar two implementation will require collaboration across all units, a combination of internal and external tax advice is at the centre of the effort