Germany - Tax classification of debt and equity and recent jurisprudence in Germany

URL:	http://online.ibfd.org/kbase/#topic=doc&url=/colle...
Document Type:	Article
Year of publication:	2015
The title of a journal, publication series:	Bulletin for International Taxation
Volume:	69
Issue number:	9
Page range:	497-502
Place of publication:	Amsterdam
Publishing house:	IBFD
ISSN:	1819-5490 , 2352-9202
Publication language:	English
Institution:	Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel 2006-)
Subject:	330 Economics
Individual keywords (German):	Hybride Finanzinstrumente , Eigenkapital , Fremdkapital , Steuerplanung , Doppelbesteuerung , doppelte Nichtbesteuerung
Keywords (English):	Hybrid financial instruments , equity , debt , tax planning , double taxation , double non-taxation
Abstract:	This article considers the relevance of the distinction between interest-generating debt and dividend-generating equity from a German tax perspective and presents an overview of the recent German jurisprudence on that matter.

Dieser Eintrag ist Teil der Universitätsbibliographie.

BASE: Bärsch, Sven-Eric ; Olbert, Marcel

Google Scholar: Bärsch, Sven-Eric ; Olbert, Marcel

ORCID: Bärsch, Sven-Eric ; Olbert, Marcel

Hits per month over past year

You have found an error? Please let us know about your desired correction here: E-Mail

Show item