000 03018nam a22004695i 4500
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
024 7 _a10.1007/978-3-642-32457-4
_2doi
050 4 _aHF5681.T3
072 7 _aKFFD1
_2bicssc
072 7 _aBUS064000
_2bisacsh
082 0 4 _a658.153
_223
082 0 4 _a336.2
_223
100 1 _aBärsch, Sven-Eric.
_eauthor.
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.
300 _aXXII, 388 p. 4 illus.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
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