The Resource The tax treatment of hybrid financial instruments

The tax treatment of hybrid financial instruments

Label
The tax treatment of hybrid financial instruments
Title
The tax treatment of hybrid financial instruments
Creator
Subject
Language
  • eng
  • eng
Summary
Hybrid financial instruments are of great practical relevance, both due to their structural flexibility and their variable treatment depending on whether they are used domestically or in cross-border transactions. This note discusses the tax treatment of selected hybrid financial instruments in the national versus international context from a German viewpoint
Citation source
In: European taxation. - Amsterdam. - Vol. 55 (2015),
http://library.link/vocab/creatorName
Kahlenberg, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • hybrid financial instrument
  • cross-border transaction
  • domestic tax law
  • EU tax law
  • tax treaty
Label
The tax treatment of hybrid financial instruments
Instantiates
Publication
Note
20150629
Other control number
et_2015_06_de_1.html
Label
The tax treatment of hybrid financial instruments
Publication
Note
20150629
Other control number
et_2015_06_de_1.html

Library Locations

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