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

Sven-Eric Bärsch ()
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Sven-Eric Bärsch: University of Mannheim

in Springer Books from Springer

Date: 2012
Edition: 2013
ISBN: 978-3-642-32457-4
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Chapters in this book:

Ch Chapter 1 Introduction

Sven-Eric Bärsch

Ch Chapter 2 Background of Financial Instruments

Sven-Eric Bärsch

Ch Chapter 3 Guidelines for Corporate Income Taxation of Hybrid Financial Instruments

Sven-Eric Bärsch

Ch Chapter 4 Tax Classifications and Treatments of Hybrid Financial Instruments and the Remuneration Derived Therefrom

Sven-Eric Bärsch

Ch Chapter 5 Classification Conflicts and Options for Reform

Sven-Eric Bärsch

Ch Chapter 6 Conclusions

Sven-Eric Bärsch

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DOI: 10.1007/978-3-642-32457-4

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