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Abstract

Hybrid financial instruments have become increasingly important for the funding of corporations, but also challenging. Their existence is explained by the modern finance perspective, especially by corporate finance theories and practices, financial accounting and banking regulatory law.

Keywords

Source Country Legal Form Financial Accounting Corporate Income Taxation Double Taxation 
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.

Copyright information

© Springer-Verlag Berlin Heidelberg 2012

Authors and Affiliations

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

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