Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context Issues and Options for Reform /

• Main Author: Bärsch, Sven-Eric (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Berlin, Heidelberg : Springer Berlin Heidelberg : Imprint: Springer, 2012.
• Subjects: Business.; Tax accounting.; Tax laws.; Finance.; Private international law.; Conflict of laws.; International law.; Comparative law.; Trade.; Public finance.; Business and Management.; Business Taxation/Tax Law.; Private International Law, International & Foreign Law, Comparative Law.; Finance, general.; Public Economics.; International Economic Law, Trade Law.

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-...