Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context formatIsbn:Softcover - 9783642432330 Keller of the University of

Keller of the University of Bradford

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wie zum Beispiel die Neugestaltung der ADSp im Jahre 2003 ist das System der haftungsersetzenden Speditionsversicherung weggefallen und wurde durch die

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Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context formatIsbn:Softcover - 9783642432330 Keller of the University ofDespite 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