Classification Conflicts and Options for Reform

Sven-Eric Bärsch ()
Additional contact information
Sven-Eric Bärsch: University of Mannheim

Chapter Chapter 5 in Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context, 2012, pp 241-319 from Springer

Abstract: Abstract As has been pointed out above, there is a significant lack of consistency in the currently applicable tax classifications of hybrid financial instruments and the remuneration derived therefrom between the examined countries themselves. In principle, this is based on the distinctive characteristics of these instruments which are differently decisive for the purposes of domestic law, income tax treaties and EU Directives.

Keywords: Source Country; Double Taxation; Preference Share; Debt Instrument; Relevant Combination (search for similar items in EconPapers)
Date: 2012
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-32457-4_5

Ordering information: This item can be ordered from
http://www.springer.com/9783642324574

DOI: 10.1007/978-3-642-32457-4_5

Access Statistics for this chapter

More chapters in Springer Books from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().