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Germany - The Tax Treatment of Hybrid Financial Instruments

Country:
Germany
Author:
C. Kahlenberg
Issue:
European Taxation, 2015 (Volume 55), No 6
Published:
15 May 2015
Hybrid financial instruments are of great practical relevance, both due to their structural flexibility and their variable treatment depending on whether they are used domestically or in cross-border transactions. This note discusses the tax treatment of selected hybrid financial instruments in the national versus international context from a German viewpoint.
 
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