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Abstract

Hybrid financial instruments have become increasingly important for the funding of corporations, but also challenging. Their existence is explained by the modern finance perspective, especially by corporate finance theories and practices, financial accounting and banking regulatory law.

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Correspondence to Sven-Eric Bärsch .

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© 2012 Springer-Verlag Berlin Heidelberg

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Bärsch, SE. (2012). Conclusions. In: Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-32457-4_6

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