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Title Tax treatment of financial instruments : a survey to France, Germany, The Netherlands, and the United Kingdom / by Geerten Michielse (ed.) ... [and others].

Published The Hague ; Boston : Kluwer Law International, 1996.


Location Call No. Status
 UniM Law ST 5  KM 336.5 N1 TAX    ASK AT DESK
Physical description xxiii, 344 pages : illustrations ; 25 cm.
Series Series on international taxation ; 14.
Series on international taxation ; no. 14.
Bibliography Includes bibliographical references and index.
Summary 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 the aforementioned countries have planned and drafted this text in accordance with the comparative and pragmatic idea behind the Series on International Taxation.
For a long time now, enterprises have been using various financial instruments to finance their operations and reinvest their liquid assets. The variety of these instruments has increased over the past 15 years through the development of hybrid instruments and risk-covering instruments. This publication clearly states the most important tax differences and indicates those areas where EC Harmonisation is inoperative. Furthermore, it allows you to examine financial instruments, not only in terms of their independent functions, but also their functions in the context of different tax systems. This book is ideal for consultants and students in international law.
Other author Michielse, G. M. M., 1960-
Subject Financial instruments -- Taxation -- Law and legislation -- European Economic Community countries.
ISBN 9065446664 (alk. paper)