publication . Article . Research . 2010

Cross-Border Intra-Group Hybrid Finance and International Taxation

Erich Pummerer; Andreas Florian Göritzer; Eva Eberhartinger;
Open Access
  • Published: 01 Jan 2010 Journal: SSRN Electronic Journal (eissn: 1556-5068, Copyright policy)
  • Publisher: Elsevier BV
  • Country: Austria
Abstract
Series: Discussion Papers SFB International Tax Coordination
Subjects
free text keywords: RVK QL 530 ; JEL G32, H21, H25, H26, M41, hybrid finance / cross-border intra-group finance / qualification conflicts / simulation, Equity (finance), Finance, business.industry, business, Economics, Binomial, Legal certainty, Debt, media_common.quotation_subject, media_common, International taxation, Multinational corporation, Double taxation, Tax harmonization
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