Artikel

The Role of Hybrid Instruments in the Implementation of Business Tax Policy

The purpose of this article is the presentation of issues related to hybrid instruments. We will primarily focus on the analysis of various aspects of hybrid instruments and entities. The use of these instruments produces fairly significant tax implications that have specific effects on the holdings of capital group companies operating worldwide, and these companies therefore frequently use hybrid instruments to optimise their tax policies. This study identifies numerous issues that may be critical to these firms when designing an optimal tax policy, without losing sight of the fact that fiscal policy is an essential determinant of the financial standing of a company. In particular, this article discusses the tax consequences of various policies given the different tax systems used in the European Union countries, focusing upon the specific conditions and implications of the Polish tax system.

Sprache
Englisch

Erschienen in
Journal: Contemporary Economics ; ISSN: 2084-0845 ; Volume: 6 ; Year: 2012 ; Issue: 2 ; Pages: 84-90 ; Warsaw: Vizja Press & IT

Klassifikation
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Business Taxes and Subsidies including sales and value-added (VAT)
Thema
income tax
hybrid instruments
hybrid entities
mandatory offer
event study
investors'reactions

Ereignis
Geistige Schöpfung
(wer)
Gajewski, Daniel
Ereignis
Veröffentlichung
(wer)
Vizja Press & IT
(wo)
Warsaw
(wann)
2012

DOI
doi:10.5709/ce.1897-9254.43
Handle
Letzte Aktualisierung
10.03.2025, 11:44 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Artikel

Beteiligte

  • Gajewski, Daniel
  • Vizja Press & IT

Entstanden

  • 2012

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