发帖
雷达卡
The taxation of hybrid financial instruments is a complex matter from a domestic
point of view. In an international, i.e., cross-border, context it becomes even more
complex. From my understanding, existing academic literature provides neither a
comprehensive analysis for the international taxation of hybrid financial
instruments nor feasible proposals for reform. Consequently, numerous situations
of double taxation and double non-taxation still exist. The doctoral thesis of
Sven-Eric B
京公网安备 11010802022788号
