Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context 87 wo Wert geschaffen oder vernichtet

wo Wert geschaffen oder vernichtet wird

In diesem Kontext fokussieren viele Unternehmen eine Optimierung der Kosten- und Ertragsstruktur

spricht den Kreditderivaten eine risikomindernde Fähigkeit zu

2Erfolgsfaktoren54

Makedonien

Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context 87 wo Wert geschaffen oder vernichtetDespite 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 source and residence based taxation. This book provides a comparative analysis of the classification of hybrid financial instruments in the national tax rules