Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context formatIsbn:Softcover - 9783642432330 Das sehnsüchtige Warten der Fangemeinde

Das sehnsüchtige Warten der Fangemeinde des beliebten ¿Fährhaus¿ in Neßmersiel hat ein Ende

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Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context formatIsbn:Softcover - 9783642432330 Das sehnsüchtige Warten der FangemeindeDespite the enormous diversity and complexity of financial instruments, the current taxation of hybrid financial instruments and the remuneration derived therefrom are characterized by a neat division into dividend generating equity and interest generating debt as well as by a coexistence of source and residence based taxation. This book provides a comparative analysis of the classification of hybrid financial instruments in the national tax rules