This book is the first to present a general overview of the tax treatments of various financial instruments in four important EC member states: France, Germany, The Netherlands and the United Kingdom. International tax specialists from these countries have planned and drafted this text in accordance with the comparative and pragmatic idea underlying the Series on International Taxation. For a long time now, enterprises have been using various financial instruments to finance their operations and to reinvest their liquid assets. The variety of these instruments has increased over the past 15 years through the development of both hybrid and risk-covering instruments. This publication clearly states the most important tax differences and indicates those areas where EC harmonization is imperative. Furthermore, it allows the reader to examine financial instruments, not only in terms of their independent functions, but also their functions in the context of different tax systems. Audience: Ideal for consultants and students in international tax law.
Kluwer Law International
Table of Contents
Preface. General Introduction. General Facts. 1. Financial Instruments Used by Corporations. 2. Tax Rules Applicable to These Financial Instruments. France. 1. Introduction. 2. Debt. 3. Equity. 4. Hybrid Instruments. 5. Investment Trusts and Mutual Funds (SICAV and Fonds Communs de Placement) 6. Instruments of Management of Risks. 7. General Conclusion. Germany. 1. General Introduction. 2. Equity. 3. Debt. 4. Hybrid Financial Instruments. 5. Use of International Finance Companies. 6. Risk Hedging Financial Instruments. The Netherlands. 1. General Introduction. 2. Classical Financial Instruments. 3. Hybrid Financial Instruments. 4. Risk-Covering Financial Instruments. 5. Funds for Joint Account. United Kingdom. 1. General Introduction. 2. Fixed Gain Investment. 3. Shares and Similar Instruments (Variable Gain). 4. Mixed Instruments. 5. Instruments Permitting Protection Against Risks. 6. Unit Trusts and Mutual Funds. General Index.
Standing Order Program Confirmation
By enrolling a product in our Standing Order Program, you will automatically receive new editions of and other updates to the product as they become available on a risk-free, 30 day trial basis. Updates are invoiced at the then-current price, along with applicable sales tax and *shipping & handling charges. You have the right to return any update within 30 days of receipt.If you decide to keep the update after the 30 day review period ends, you are responsible for paying the invoice in full. The frequency of Standing Order shipments vary by title based on regulatory developments and publishing schedule. You are never obligated to purchase a minimum number of updates in order to take advantage of our Standing Order program. If you decide, for any reason, that you are no longer interested in the Standing Order program, or you did not intend to enroll, you may cancel any time by calling Customer Service at 800-234-1660 or emailing email@example.com.
*Shipping & handling charges are calculated based on the weight of the product, the destination, and the method of shipment. For regular ground orders, this charge will be capped at $35.00.
For shipments to destinations outside the United States: Shipping & handling charges are calculated based on the weight of the product, the destination, and the method of shipment.
We will contact you as updates become available, but we will not automatically send new content.