Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross border Context is popular PDF and ePub book, written by Sven-Eric Bärsch in 2012-12-13, it is a fantastic choice for those who relish reading online the Business & Economics genre. Let's immerse ourselves in this engaging Business & Economics book by exploring the summary and details provided below. Remember, Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross border Context can be Read Online from any device for your convenience.
Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross border Context Book PDF Summary
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- and residence-based taxation. This book provides a comparative analysis of the classification of hybrid financial instruments in the national tax rules currently applied by Australia, Germany, Italy and the Netherlands as well as in the relevant tax treaties and EU Directives. Moreover, based on selected hybrid financial instruments, mismatches in these tax classifications, which lead to tax planning opportunities and risks and thus are in conflict with the single tax principle, are identified. To address these issues, the author provides reform options that are in line with the dichotomous debt-equity framework, as he/she suggests the coordination of either tax classifications or tax treatments.
Detail Book of Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross border Context PDF
- Author : Sven-Eric Bärsch
- Release : 13 December 2012
- Publisher : Springer Science & Business Media
- ISBN : 9783642324574
- Genre : Business & Economics
- Total Page : 406 pages
- Language : English
- PDF File Size : 11,7 Mb
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