Conclusions

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

Chapter Chapter 6 in Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context, 2012, pp 321-324 from Springer

Abstract: Abstract Hybrid financial instruments have become increasingly important for the funding of corporations, but also challenging. Their existence is explained by the modern finance perspective, especially by corporate finance theories and practices, financial accounting and banking regulatory law.

Keywords: Source Country; Legal Form; Financial Accounting; Corporate Income Taxation; Double Taxation (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-32457-4_6

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DOI: 10.1007/978-3-642-32457-4_6

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