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: | |
|---|---|
| Corporate Author: | |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Berlin, Heidelberg :
Springer Berlin Heidelberg : Imprint: Springer,
2012.
|
| Subjects: | |
| Online Access: | Full Text via HEAL-Link |
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.
