The Resource Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context : Issues and Options for Reform, by Sven-Eric Bärsch, (electronic resource)

Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context : Issues and Options for Reform, by Sven-Eric Bärsch, (electronic resource)

Label
Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context : Issues and Options for Reform
Title
Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context
Title remainder
Issues and Options for Reform
Statement of responsibility
by Sven-Eric Bärsch
Creator
Author
Author
Subject
Language
  • eng
  • eng
Summary
Despite 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 currently applied by Australia, Germany, Italy and the Netherlands as well as in the relevant tax treaties and EU Directives. Moreover, based on selected hybrid financial instruments, mismatches in these tax classifications, which lead to tax planning opportunities and risks and thus are in conflict with the single tax principle, are identified. To address these issues, the author provides reform options that are in line with the dichotomous debt-equity framework, as he/she suggests the coordination of either tax classifications or tax treatments
http://library.link/vocab/creatorName
Bärsch, Sven-Eric
Dewey number
336.278332673
http://bibfra.me/vocab/relation/httpidlocgovvocabularyrelatorsaut
qZqPnTXFyKA
Language note
English
LC call number
HF5681.T3
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/subjectName
  • Tax accounting
  • Finance
  • Public finance
  • Business Taxation/Tax Law
  • Private International Law, International & Foreign Law, Comparative Law
  • Finance, general
  • Public Economics
  • International Economic Law, Trade Law
Label
Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context : Issues and Options for Reform, by Sven-Eric Bärsch, (electronic resource)
Instantiates
Publication
Note
Description based upon print version of record
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Content category
text
Content type code
  • txt
Contents
Introduction -- Background of Financial Instruments -- Guidelines for Corporate Income Taxation of Hybrid Financial Instruments -- Tax Classifications and Treatments of Hybrid Financial Instruments and the Remuneration Derived Therefrom -- Classification Conflicts and Options for Reform -- Conclusions
Dimensions
unknown
Edition
1st ed. 2012.
Extent
1 online resource (405 p.)
Form of item
online
Isbn
9781283935135
Media category
computer
Media type code
  • c
Other control number
10.1007/978-3-642-32457-4
Specific material designation
remote
System control number
  • (CKB)2670000000317351
  • (EBL)1082551
  • (OCoLC)823388550
  • (SSID)ssj0000878243
  • (PQKBManifestationID)11486314
  • (PQKBTitleCode)TC0000878243
  • (PQKBWorkID)10836117
  • (PQKB)10930989
  • (DE-He213)978-3-642-32457-4
  • (MiAaPQ)EBC1082551
  • (EXLCZ)992670000000317351
Label
Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context : Issues and Options for Reform, by Sven-Eric Bärsch, (electronic resource)
Publication
Note
Description based upon print version of record
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Content category
text
Content type code
  • txt
Contents
Introduction -- Background of Financial Instruments -- Guidelines for Corporate Income Taxation of Hybrid Financial Instruments -- Tax Classifications and Treatments of Hybrid Financial Instruments and the Remuneration Derived Therefrom -- Classification Conflicts and Options for Reform -- Conclusions
Dimensions
unknown
Edition
1st ed. 2012.
Extent
1 online resource (405 p.)
Form of item
online
Isbn
9781283935135
Media category
computer
Media type code
  • c
Other control number
10.1007/978-3-642-32457-4
Specific material designation
remote
System control number
  • (CKB)2670000000317351
  • (EBL)1082551
  • (OCoLC)823388550
  • (SSID)ssj0000878243
  • (PQKBManifestationID)11486314
  • (PQKBTitleCode)TC0000878243
  • (PQKBWorkID)10836117
  • (PQKB)10930989
  • (DE-He213)978-3-642-32457-4
  • (MiAaPQ)EBC1082551
  • (EXLCZ)992670000000317351

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