Germany - Taxation of Basel III-Compliant Instruments - This article describes the German tax treatment of Basel III-compliant instruments to be classified as Additional Tier 1 capital under the EU Commission's proposal of 20 July 2011. It covers the tax treatment of both credit institutions and investors.
| Year of publication: |
2012
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| Authors: | Angsten, Stefan |
| Published in: |
Derivatives & financial instruments. - Amsterdam : IBFD Publ. BV, ISSN 1389-1863, ZDB-ID 14709764. - Vol. 14.2012, 1, p. 17-20
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