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Bärsch, Sven-Eric

Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context

Bärsch, Sven-Eric - Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context, ebook

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ISBN: 9783642324574
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Table of contents

1. Introduction
Sven-Eric Bärsch

2. Background of Financial Instruments
Sven-Eric Bärsch

3. Guidelines for Corporate Income Taxation of Hybrid Financial Instruments
Sven-Eric Bärsch

4. Tax Classifications and Treatments of Hybrid Financial Instruments and the Remuneration Derived Therefrom
Sven-Eric Bärsch

5. Classification Conflicts and Options for Reform
Sven-Eric Bärsch

6. Conclusions
Sven-Eric Bärsch

Keywords: Economics/Management Science, Business Taxation/Tax Law, Private International Law, International & Foreign Law, Comparative Law, Finance/Investment/Banking, Public Finance & Economics, International Economic Law, Trade Law

Author(s)
Publisher
Springer
Publication year
2012
Language
en
Edition
2012
Page amount
22 pages
Category
Economy
Format
Ebook
eISBN (PDF)
9783642324574

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