000 | 03018nam a22004695i 4500 | ||
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001 | 978-3-642-32457-4 | ||
003 | DE-He213 | ||
005 | 20140220083324.0 | ||
007 | cr nn 008mamaa | ||
008 | 121213s2012 gw | s |||| 0|eng d | ||
020 |
_a9783642324574 _9978-3-642-32457-4 |
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024 | 7 |
_a10.1007/978-3-642-32457-4 _2doi |
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050 | 4 | _aHF5681.T3 | |
072 | 7 |
_aKFFD1 _2bicssc |
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072 | 7 |
_aBUS064000 _2bisacsh |
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082 | 0 | 4 |
_a658.153 _223 |
082 | 0 | 4 |
_a336.2 _223 |
100 | 1 |
_aBärsch, Sven-Eric. _eauthor. |
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245 | 1 | 0 |
_aTaxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context _h[electronic resource] : _bIssues and Options for Reform / _cby Sven-Eric Bärsch. |
264 | 1 |
_aBerlin, Heidelberg : _bSpringer Berlin Heidelberg : _bImprint: Springer, _c2012. |
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300 |
_aXXII, 388 p. 4 illus. _bonline resource. |
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336 |
_atext _btxt _2rdacontent |
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337 |
_acomputer _bc _2rdamedia |
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_aonline resource _bcr _2rdacarrier |
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_atext file _bPDF _2rda |
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505 | 0 | _aIntroduction -- 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. | |
520 | _aDespite 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 | ||
650 | 0 | _aEconomics. | |
650 | 0 | _aFinance. | |
650 | 1 | 4 | _aEconomics/Management Science. |
650 | 2 | 4 | _aBusiness Taxation/Tax Law. |
650 | 2 | 4 | _aPrivate International Law, International & Foreign Law, Comparative Law. |
650 | 2 | 4 | _aFinance/Investment/Banking. |
650 | 2 | 4 | _aPublic Finance & Economics. |
650 | 2 | 4 | _aInternational Economic Law, Trade Law. |
710 | 2 | _aSpringerLink (Online service) | |
773 | 0 | _tSpringer eBooks | |
776 | 0 | 8 |
_iPrinted edition: _z9783642324567 |
856 | 4 | 0 | _uhttp://dx.doi.org/10.1007/978-3-642-32457-4 |
912 | _aZDB-2-SBE | ||
999 |
_c103491 _d103491 |