Taxation of hybrid financial instruments and the remuneration derived therefrom in an international and cross-border context: issues and options for reform
Gespeichert in:
| Beteilige Person: | |
|---|---|
| Format: | Hochschulschrift/Dissertation Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Berlin [u.a.]
Springer
2012
|
| Schlagwörter: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025384686&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Umfang: | XXII, 388 S. graph. Darst. |
| ISBN: | 3642324568 9783642324567 9783642324574 |
Internformat
MARC
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| 245 | 1 | 0 | |a Taxation of hybrid financial instruments and the remuneration derived therefrom in an international and cross-border context |b issues and options for reform |c Sven-Eric Bärsch |
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Datensatz im Suchindex
| _version_ | 1819346595774201856 |
|---|---|
| adam_text | IMAGE 1
1 INTRODUCTION 1
1.1 MOTIVATION 1
1.2 OBJECTIVE 4
1.3 STRUCTURE 5
2 BACKGROUND O F FINANCIAL INSTRUMENTS 9
2.1 TERMINOLOGY O F HYBRID FINANCIAL INSTRUMENTS 9
2.2 FUNDAMENTALS O F FINANCIAL INSTRUMENTS 12
2.2.1 FINANCE THEORY AND PRACTICE 12
2.2.2 FINANCIAL ACCOUNTING AND BANKING REGULATORY L A W 2 0
2.2.3 INTERIM CONCLUSIONS 21
2.3 FUNDAMENTALS O F CORPORATE TAXATION 2 2
2.3.1 CORPORATE INCOME TAXATION 2 2
2.3.2 INTERNATIONAL CORPORATE TAXATION 3 0
2.3.3 INTERIM CONCLUSIONS 41
3 GUIDELINES FOR CORPORATE INCOME TAXATION O F HYBRID FINANCIAL
INSTRUMENTS 4 3
3.1 GUIDING TAX PRINCIPLES 4 3
3.1.1 EFFICIENCY AND NEUTRALITY 4 4
3.1.2 INTER-TAXPAYER EQUITY 5 2
3.1.3 INTER-NATION EQUITY 5 7
3.1.4 E U L A W 6 1
3.1.5 ADMINISTRATION AND COMPLIANCE COSTS 6 9
3.1.6 INTERIM CONCLUSIONS: SINGLE TAXATION AND SIMPLICITY . . . . 7 4
3.2 CHARACTERISTIC-BASED CLASSIFICATION FRAMEWORK 7 5
3.2.1 N O ELIMINATION O F THE DEBT/EQUITY DISTINCTION 7 5
3.2.2 DETERMINATION O F DISTINCTIVE CHARACTERISTICS 7 8
3.2.3 IDEAL-TYPICAL CHARACTERISTICS O F DEBT AND EQUITY CAPITAL 8 2
3.2.4 INTERIM CONCLUSIONS 85
XI
HTTP://D-NB.INFO/1024509737
IMAGE 2
XII C O N T E N T S
4 TAX CLASSIFICATIONS AND TREATMENTS O F HYBRID FINANCIAL INSTRUMENTS
AND THE REMUNERATION DERIVED THEREFROM 87
4.1 GENERAL REMARKS 87
4.1.1 COMPANY LAW AND FINANCIAL ACCOUNTING AND THEIR RELATION TO TAX
CLASSIFICATIONS 8 8
4.1.2 T A X CLASSIFICATION IN A CROSS-BORDER CONTEXT 89
4.1.3 CHARACTERISTIC APPROACH O F T A X CLASSIFICATIONS 91
4.2 INTERNATIONAL AND CROSS-COUNTRY COMPARISON O F SELECTED E U / O E C
D M E M B E R STATES 9 3
4.2.1 C O M M O N REMARKS 9 4
4.2.2 AUSTRALIA 123
4.2.3 GERMANY 140
4.2.4 ITALY 173
4.2.5 T H E NETHERLANDS 2 0 4
4.3 COMPARATIVE ANALYSIS O F T A X CLASSIFICATIONS 2 2 6
4.3.1 GENERAL REMARKS 2 2 7
4.3.2 DECISIVE CHARACTERISTICS 2 2 9
4.3.3 INTERIM CONCLUSIONS 2 3 8
5 CLASSIFICATION CONFLICTS AND OPTIONS FOR REFORM 241
5.1 CLASSIFICATION CONFLICTS O F THE REMUNERATION DERIVED FROM HYBRID
FINANCIAL INSTRUMENTS 241
5.1.1 RELEVANT CLASSIFICATION CONFLICTS 241
5.1.2 CLASSIFICATION CONFLICTS O F SELECTED HYBRID FINANCIAL INSTRUMENTS
244
5.1.3 INTERIM CONCLUSIONS 3 0 2
5.2 ASSESSMENT AGAINST THE GUIDING TAX PRINCIPLES 3 0 3
5.3 OPTIONS FOR REFORM O F THE TAXATION O F HYBRID FINANCIAL INSTRUMENTS
A N D THE REMUNERATION DERIVED THEREFROM 3 0 4
5.3.1 OPTIONS FOR REFORM WITHIN THE DICHOTOMOUS DEBT-EQUITY FRAMEWORK
AND THE COEXISTENCE O F SOURCE-BASED AND RESIDENCE-BASED TAXATION 3 0 5
5.3.2 OPTIONS FOR REFORM THAT DEPART FROM THE COEXISTENCE O F
SOURCE-BASED AND RESIDENCE-BASED TAXATION 3 1 2
5.3.3 OPTIONS FOR REFORM THAT DEPART FROM THE DICHOTOMOUS DEBT-EQUITY
FRAMEWORK 3 1 6
5.3.4 INTERIM CONCLUSIONS 3 1 8
6 CONCLUSIONS 321
APPENDIX A. ANNEX 3 2 5
B. TABLE O F CASES 3 5 0
C. TABLE O F STATUTES 3 5 3
REFERENCES 355
|
| any_adam_object | 1 |
| author | Bärsch, Sven-Eric 1982- |
| author_GND | (DE-588)1029298513 |
| author_facet | Bärsch, Sven-Eric 1982- |
| author_role | aut |
| author_sort | Bärsch, Sven-Eric 1982- |
| author_variant | s e b seb |
| building | Verbundindex |
| bvnumber | BV040538729 |
| classification_rvk | QL 611 |
| ctrlnum | (OCoLC)824676133 (DE-599)DNB1024509737 |
| dewey-full | 336.207 336.24316 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.207 336.24316 |
| dewey-search | 336.207 336.24316 |
| dewey-sort | 3336.207 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| format | Thesis Book |
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| genre_facet | Hochschulschrift |
| id | DE-604.BV040538729 |
| illustrated | Illustrated |
| indexdate | 2024-12-20T16:17:15Z |
| institution | BVB |
| isbn | 3642324568 9783642324567 9783642324574 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-025384686 |
| oclc_num | 824676133 |
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| owner | DE-M382 DE-521 |
| owner_facet | DE-M382 DE-521 |
| physical | XXII, 388 S. graph. Darst. |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | Springer |
| record_format | marc |
| spellingShingle | Bärsch, Sven-Eric 1982- Taxation of hybrid financial instruments and the remuneration derived therefrom in an international and cross-border context issues and options for reform Hybride Finanzierung (DE-588)4432068-1 gnd Doppelbesteuerung (DE-588)4012744-8 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| subject_GND | (DE-588)4432068-1 (DE-588)4012744-8 (DE-588)4027451-2 (DE-588)4113937-9 |
| title | Taxation of hybrid financial instruments and the remuneration derived therefrom in an international and cross-border context issues and options for reform |
| title_auth | Taxation of hybrid financial instruments and the remuneration derived therefrom in an international and cross-border context issues and options for reform |
| title_exact_search | Taxation of hybrid financial instruments and the remuneration derived therefrom in an international and cross-border context issues and options for reform |
| title_full | Taxation of hybrid financial instruments and the remuneration derived therefrom in an international and cross-border context issues and options for reform Sven-Eric Bärsch |
| title_fullStr | Taxation of hybrid financial instruments and the remuneration derived therefrom in an international and cross-border context issues and options for reform Sven-Eric Bärsch |
| title_full_unstemmed | Taxation of hybrid financial instruments and the remuneration derived therefrom in an international and cross-border context issues and options for reform Sven-Eric Bärsch |
| title_short | Taxation of hybrid financial instruments and the remuneration derived therefrom in an international and cross-border context |
| title_sort | taxation of hybrid financial instruments and the remuneration derived therefrom in an international and cross border context issues and options for reform |
| title_sub | issues and options for reform |
| topic | Hybride Finanzierung (DE-588)4432068-1 gnd Doppelbesteuerung (DE-588)4012744-8 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| topic_facet | Hybride Finanzierung Doppelbesteuerung Internationales Steuerrecht Hochschulschrift |
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