Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context

Issues and Options for Reform

Business & Finance, Accounting, Taxation, Finance & Investing
Cover of the book Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context by Sven-Eric Bärsch, Springer Berlin Heidelberg
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: Sven-Eric Bärsch ISBN: 9783642324574
Publisher: Springer Berlin Heidelberg Publication: December 13, 2012
Imprint: Springer Language: English
Author: Sven-Eric Bärsch
ISBN: 9783642324574
Publisher: Springer Berlin Heidelberg
Publication: December 13, 2012
Imprint: Springer
Language: English

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.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

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.

More books from Springer Berlin Heidelberg

Cover of the book Great Changes and Social Governance in Contemporary China by Sven-Eric Bärsch
Cover of the book Computation and Asymptotics by Sven-Eric Bärsch
Cover of the book Mikroökonomik für Bachelorstudenten by Sven-Eric Bärsch
Cover of the book Web Dynpro ABAP for Practitioners by Sven-Eric Bärsch
Cover of the book Human Rights in the Prevention and Punishment of Terrorism by Sven-Eric Bärsch
Cover of the book China’s Energy Economy by Sven-Eric Bärsch
Cover of the book An Introduction to Socio-Finance by Sven-Eric Bärsch
Cover of the book K-Taping bei Kindern by Sven-Eric Bärsch
Cover of the book OTA-Lehrbuch by Sven-Eric Bärsch
Cover of the book Digital Signal Processing by Sven-Eric Bärsch
Cover of the book Pathobiology of Human Germ Cell Neoplasia by Sven-Eric Bärsch
Cover of the book StaKogT - Stadienspezifisches kognitives Training bei leichter kognitiver Störung by Sven-Eric Bärsch
Cover of the book Cloud Computing by Sven-Eric Bärsch
Cover of the book Ultrasound of the Gastrointestinal Tract by Sven-Eric Bärsch
Cover of the book Logic, Language, Information, and Computation by Sven-Eric Bärsch
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy