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

• 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: 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-...

Πίνακας περιεχομένων:

• 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.