Guidelines for Corporate Income Taxation of Hybrid Financial Instruments

  • Sven-Eric Bärsch


As has been pointed out above, hybrid financial instruments are economically and legally challenging. Moreover, within the given tax rules, there is a sharp distinction for the tax consequences of the remuneration derived from debt capital and the one derived from equity capital from a cross-border corporate tax perspective. Hence, guidelines for the assessment of the corporate taxation of hybrid financial instruments and of their classification are presented in the following. They also need to be considered in terms of an optimal design of tax rules.


Source Country Equity Capital Financial Instrument Compliance Cost Double Taxation 
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Authors and Affiliations

  1. 1.Business School Chair of International TaxationUniversity of MannheimMannheimGermany

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