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Background of Financial Instruments

In: Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context

Author

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  • Sven-Eric Bärsch

    (University of Mannheim)

Abstract

Since the current financial and economic environment presents many challenges for most economic agents, financial transactions and their instruments are likely be one of those challenges. Hereby, this thesis deals with the treatment of hybrid financial instruments for corporate income tax purposes in an international and cross-border context. But, before focusing on the relevant tax aspects on this matter, it is essential to depict a more detailed overview of what hybrid financial instruments are, the extent to which they influence or are influenced by the environment from an economic and legal perspective, and the general tax consequences of financial instruments in a cross-border context. This outline is necessary to assess how hybrid financial instruments affect the design of tax rules as well as how the given fundamental corporate income tax treatment limits this design.

Suggested Citation

  • Sven-Eric Bärsch, 2012. "Background of Financial Instruments," Springer Books, in: Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context, edition 127, chapter 0, pages 9-41, Springer.
    • Handle: RePEc:spr:sprchp:978-3-642-32457-4_2
    DOI: 10.1007/978-3-642-32457-4_2
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