Classification Conflicts and Options for Reform

  • Sven-Eric Bärsch


As has been pointed out above, there is a significant lack of consistency in the currently applicable tax classifications of hybrid financial instruments and the remuneration derived therefrom between the examined countries themselves. In principle, this is based on the distinctive characteristics of these instruments which are differently decisive for the purposes of domestic law, income tax treaties and EU Directives.


Source Country Double Taxation Preference Share Debt Instrument Relevant Combination 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


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Copyright information

© Springer-Verlag Berlin Heidelberg 2012

Authors and Affiliations

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

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