Taxation of hybrid financial instruments and the remuneration derived therefrom in an international and cross-border context issues and options for reform /
Despite the enormous diversity and complexity of financial instruments, the current taxation of hybrid financial instruments and the remuneration derived therefrom are characterized by a neat division into dividend-generating equity and interest-generating debt as well as by a coexistence of source-...
| Main Author: | Bärsch, Sven-Eric. |
|---|---|
| Other Authors: | SpringerLink (Online service) |
| Format: | eBook |
| Language: | English |
| Published: |
Berlin ; New York :
Springer,
©2012.
Berlin ; New York : [2012] |
| Physical Description: |
1 online resource : illustrations. |
| Subjects: |
Table of Contents:
- Introduction
- Background of Financial Instruments
- Guidelines for Corporate Income Taxation of Hybrid Financial Instruments
- Tax Classifications and Treatments of Hybrid Financial Instruments and the Remuneration Derived Therefrom
- Classification Conflicts and Options for Reform
- Conclusions.