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-...

Πλήρης περιγραφή

Λεπτομέρειες βιβλιογραφικής εγγραφής
Κύριος συγγραφέας: Bärsch, Sven-Eric (Συγγραφέας)
Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
Γλώσσα:English
Έκδοση: Berlin, Heidelberg : Springer Berlin Heidelberg : Imprint: Springer, 2012.
Θέματα:
Διαθέσιμο Online:Full Text via HEAL-Link
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020 |a 9783642324574  |9 978-3-642-32457-4 
024 7 |a 10.1007/978-3-642-32457-4  |2 doi 
040 |d GrThAP 
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100 1 |a Bärsch, Sven-Eric.  |e author. 
245 1 0 |a Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context  |h [electronic resource] :  |b Issues and Options for Reform /  |c by Sven-Eric Bärsch. 
264 1 |a Berlin, Heidelberg :  |b Springer Berlin Heidelberg :  |b Imprint: Springer,  |c 2012. 
300 |a XXII, 390 p.  |b online resource. 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
347 |a text file  |b PDF  |2 rda 
505 0 |a 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. 
520 |a 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- and residence-based taxation. This book provides a comparative analysis of the classification of hybrid financial instruments in the national tax rules currently applied by Australia, Germany, Italy and the Netherlands as well as in the relevant tax treaties and EU Directives. Moreover, based on selected hybrid financial instruments, mismatches in these tax classifications, which lead to tax planning opportunities and risks and thus are in conflict with the single tax principle, are identified. To address these issues, the author provides reform options that are in line with the dichotomous debt-equity framework, as he/she suggests the coordination of either tax classifications or tax treatments. 
650 0 |a Business. 
650 0 |a Tax accounting. 
650 0 |a Tax laws. 
650 0 |a Finance. 
650 0 |a Private international law. 
650 0 |a Conflict of laws. 
650 0 |a International law. 
650 0 |a Comparative law. 
650 0 |a Trade. 
650 0 |a Public finance. 
650 1 4 |a Business and Management. 
650 2 4 |a Business Taxation/Tax Law. 
650 2 4 |a Private International Law, International & Foreign Law, Comparative Law. 
650 2 4 |a Finance, general. 
650 2 4 |a Public Economics. 
650 2 4 |a International Economic Law, Trade Law. 
710 2 |a SpringerLink (Online service) 
773 0 |t Springer eBooks 
776 0 8 |i Printed edition:  |z 9783642324567 
856 4 0 |u http://dx.doi.org/10.1007/978-3-642-32457-4  |z Full Text via HEAL-Link 
912 |a ZDB-2-SBE 
950 |a Business and Economics (Springer-11643)