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LEADER 00000nam  2200000 a 4500 
001       93042437 
008    931104s1996    ne a     b    00100 eng   
010    93042437 
019 1  10612365 
019    93042437 
020    9065446664|b(alk. paper) 
039    DO NOT EDIT OR DELETE THIS RECORD. Sent to MARCIVE. 
       Changes made will be lost. Metadata Team. 
043    e------ 
050 00 KJE7187|b.T39 1996 
082 00 343.405/246|a344.035246|220 
245 00 Tax treatment of financial instruments :|ba survey to 
       France, Germany, The Netherlands, and the United Kingdom /
       |cby Geerten Michielse (ed.) ... [et al.]. 
260    The Hague ;|aBoston :|bKluwer Law International,|c1996. 
300    xxiii, 344 p. :|bill. ;|c25 cm. 
490 1  Series on international taxation ;|v14 
504    Includes bibliographical references and index. 
520    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. 
520 8  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. 
650  0 Financial instruments|xTaxation|xLaw and legislation
       |zEuropean Economic Community countries. 
700 1  Michielse, G. M. M.,|d1960- 
830  0 Series on international taxation ;|vno. 14. 
984    2015|cheld 
990    Sent to MARCIVE 20190531 
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 UniM Law ST 5  KM 336.5 N1 TAX    AVAILABLE