購物比價找書網找車網
FindBook
排序:
 
 有 1 項符合

Sven-Eric Bärsch

的圖書
Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context
$ 4203
    電子書
Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context
作者:Sven-Eric Bärsch 
出版社:Springer Berlin Heidelberg
出版日期:2012-12-13
語言:英文   
樂天KOBO 樂天KOBO - 會計  - 來源網頁  
圖書介紹看圖書介紹
圖書介紹 - 資料來源:樂天KOBO   評分:
圖書名稱:Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context

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.

贊助商廣告
 
 
博客來 - 暢銷排行榜
魔都精兵的奴隸 16 (首刷限定版)
出版日期:2024-11-05
$ 162 
金石堂 - 暢銷排行榜
永世流轉Ⅱ 無修正
作者:黑青郎君
出版社:未來數位有限公司
出版日期:2024-11-13
$ 277 
金石堂 - 暢銷排行榜
艷事染惑
作者:越山弱衰
出版社:未來數位有限公司
出版日期:2024-11-13
$ 237 
 
博客來 - 新書排行榜
叛逆玩家 01 博客來獨家作者親簽版
$ 252 
博客來 - 新書排行榜
叛逆玩家 01
出版日期:2024-11-20
$ 252 
金石堂 - 新書排行榜
成了鬼家人的他備受寵愛(1)
作者:五梅えるこ
出版社:台灣角川股份有限公司
出版日期:2024-11-21
$ 111 
Taaze 讀冊生活 - 新書排行榜
【京都三部曲1】千年繁華:京都的街巷人生(壽岳章子X澤田重隆攜手經典作,在台發行22周年金典珍藏)
作者:壽岳章子
出版社:馬可孛羅
出版日期:2024-11-07
$ 280 
 

©2024 FindBook.com.tw -  購物比價  找書網  找車網  服務條款  隱私權政策