Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context formatIsbn:Softcover - 9783642432330 6 Vergleyung und Pseudovergleyung 9

6 Vergleyung und Pseudovergleyung 9

um sie dann im Unterpunkt 3

dass ein solches Buch einige Beachtung beanspruchen diirfe

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

Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context formatIsbn:Softcover - 9783642432330 6 Vergleyung und Pseudovergleyung 9Despite 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