DIAZ GARCIA, J. C. . Debt or Equity? The Characterization of Hybrid Financial Instruments Under the Jurisprudence of Barejo Holdings v. C (2021 FCA) for Canadian tax purposes . Revista de Derecho Fiscal, [S. l.], n. 28, p. 7–31, 2025. DOI: 10.18601/16926722.n28.01. Disponível em: https://revistas.uexternado.edu.co/index.php/fiscal/article/view/10973. Acesso em: 15 dic. 2025.