 Background of Financial InstrumentsSven-Eric Bärsch ()
Chapter Chapter 2 in Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context, 2012, pp 9-41 from Springer Abstract: Abstract Since the current financial and economic environment presents many challenges for most economic agents, financial transactions and their instruments are likely be one of those challenges. Hereby, this thesis deals with the treatment of hybrid financial instruments for corporate income tax purposes in an international and cross-border context. But, before focusing on the relevant tax aspects on this matter, it is essential to depict a more detailed overview of what hybrid financial instruments are, the extent to which they influence or are influenced by the environment from an economic and legal perspective, and the general tax consequences of financial instruments in a cross-border context. This outline is necessary to assess how hybrid financial instruments affect the design of tax rules as well as how the given fundamental corporate income tax treatment limits this design. Keywords: European Union; Source Country; Equity Capital; Financial Instrument; Interest Payment (search for similar items in EconPapers) There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-32457-4_2 Ordering information: This item can be ordered from DOI: 10.1007/978-3-642-32457-4_2 Access Statistics for this chapter More chapters in Springer Books from Springer |
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