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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...
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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 -- Classification Conflicts and Options for Reform --...
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