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The Resource Taxation of hybrid financial instruments and the remuneration derived therefrom in an international and cross-border context : issues and options for reform

Taxation of hybrid financial instruments and the remuneration derived therefrom in an international and cross-border context : issues and options for reform

Label
Taxation of hybrid financial instruments and the remuneration derived therefrom in an international and cross-border context : issues and options for reform
Title
Taxation of hybrid financial instruments and the remuneration derived therefrom in an international and cross-border context : issues and options for reform
Creator
Subject
Language
eng
Summary
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. 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. This book provides reform options in line with the debt-equity framework
http://library.link/vocab/creatorName
Bärsch, S-E
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • hybrid financial instrument
  • debt
  • tax planning
  • EU law
  • corporate income tax
Label
Taxation of hybrid financial instruments and the remuneration derived therefrom in an international and cross-border context : issues and options for reform
Instantiates
Publication
Extent
xxii, 388 p.
Isbn
9783642324567
Label
Taxation of hybrid financial instruments and the remuneration derived therefrom in an international and cross-border context : issues and options for reform
Publication
Extent
xxii, 388 p.
Isbn
9783642324567

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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      3.148008 101.712199
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