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

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

Avainsanat: 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