Background of financial instruments -- Guidelines for corporate income taxation of hybrid financial instruments -- Tax …Despite the enormous diversity and complexity of financial instruments, the current taxation of hybrid financial … interest-generating debt as well as by a coexistence of source- and residence-based taxation. This book provides a comparative …

Introduction -- Background of Financial Instruments -- Guidelines for Corporate Income Taxation of Hybrid Financial … Instruments -- Tax Classifications and Treatments of Hybrid Financial Instruments and the Remuneration Derived Therefrom …Despite the enormous diversity and complexity of financial instruments, the current taxation of hybrid financial …