Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom

$ 135.03

Subject: Taxation / Corporate, Taxation, International / Taxation, International / General, Comparative, Investments & Securities / General, International Author: Sven-Eric Bärsch Item Width: 6.1 in Subject Area: Law, Business & Economics ISBN: 9783642324567 Publisher: Springer Berlin / Heidelberg Format: Hardcover Language: English Number of Pages: Xxii, 390 Pages gtin13: 9783642324567 Item Weight: 27.5 Oz Item Height: 0.4 in Type: Textbook ISBN-13: 9783642324567 Book Title: Taxation of Hybrid Financial Instruments and the Remuneration Der Publication Year: 2012 Publication Name: Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-Border Context : Issues and Options for Reform Item Length: 9.3 in

Description

Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context by Sven-Eric Bärsch Estimated delivery 3-12 business days Format Hardcover Condition Brand New Description 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. Publisher Description 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. Details ISBN 3642324568 ISBN-13 9783642324567 Title Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context Author Sven-Eric Bärsch Format Hardcover Year 2012 Pages 390 Edition 2013th Publisher Springer-Verlag Berlin and Heidelberg GmbH & Co. KG GE_Item_ID:137904906; About Us Grand Eagle Retail is the ideal place for all your shopping needs! With fast shipping, low prices, friendly service and over 1,000,000 in stock items - you're bound to find what you want, at a price you'll love! Shipping & Delivery Times Shipping is FREE to any address in USA. Please view eBay estimated delivery times at the top of the listing. Deliveries are made by either USPS or Courier. We are unable to deliver faster than stated. International deliveries will take 1-6 weeks. NOTE: We are unable to offer combined shipping for multiple items purchased. This is because our items are shipped from different locations. Returns If you wish to return an item, please consult our Returns Policy as below: Please contact Customer Services and request "Return Authorisation" before you send your item back to us. Unauthorised returns will not be accepted. Returns must be postmarked within 4 business days of authorisation and must be in resellable condition. Returns are shipped at the customer's risk. We cannot take responsibility for items which are lost or damaged in transit. For purchases where a shipping charge was paid, there will be no refund of the original shipping charge. Additional Questions If you have any questions please feel free to Contact Us. Categories Baby Books Electronics Fashion Games Health & Beauty Home, Garden & Pets Movies Music Sports & Outdoors Toys

  1. Seller sent me the wrong book, but the book they sent sounded interesting enough for me to keep it. I still contacted the seller and communication was fast and professional. They apologized for sending me the wrong book and said I could return it for a refund. I told them that I liked the book they sent me and wanted to keep it. They were happy. Told them thank you and happy new year. People make mistakes, but the fact that this seller was quick and professional and apologized made a difference.

    Prototype074
  2. The basket is perfectly what I ordered and as listed. It came in the factory packaging and was perfect upon delivery. Thank you postal service lol. The delivery took way longer than listed though, it was listed to come in a week from purchase, but took a whole month. I had some concerns at first, but communication with the company was top notch and they were very professional and answered most of my questions satisfyingly. Just prepare for a longer wait than listed, but I got what I bought lol.

    coalmineedbb
  3. The two new out-of-print books I ordered were exactly as described and shipped promptly. I did ask the seller's support person (an AI chatbot, I think) to be sure to package the items carefully, and "he" said that he'd make that request of the shipping department. I knew this was hooey, and as I expected, the books were shipped in nothing but a padded paper mailer, no other protection. I got lucky, no damage, but don't bother making special requests of this seller.

    Olivier Marguillard