Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context formatIsbn:Hardcover - 9783642324567 Diese unter dem Eindrucke des

Diese unter dem Eindrucke des Augenblickes hingeworfenen Skizzen waren nur für seine geliebte Mutter bestimmt

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Das in der Arbeit als Schwefelzement beschriebene Bindemittel ist modifizierter Schwefel

Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context formatIsbn:Hardcover - 9783642324567 Diese unter dem Eindrucke desDespite 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