Andreas Gerten

Max Planck Institute for Tax Law and Public Finance

Marstallplatz 1

Munich, 80539

Germany

SCHOLARLY PAPERS

2

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CITATIONS

1

Scholarly Papers (2)

1.

Debt and Equity: What's the Difference? A Comparative View

Max Planck Institute for Intellectual Property, Competition & Tax Law Research Paper No. 09-09
Number of pages: 99 Posted: 17 Sep 2009
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Vienna University, Institute for Austrian and International Taxlaw, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, University of St. Gallen, Max Planck Institute for Tax Law and Public Finance, HgCapital, Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance
Downloads 1,777 (4,917)
Citation 1

Abstract:

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Debt, equity, business tax, international tax, corporate law, corporate tax

2.

Debt and Equity in Domestic and International Tax Law — A Comparative Policy Analysis

Reprinted from British Tax Review (BTR), 2014, Nr. 2, p. 146 - 217. © Thomson Reuters (Professional) UK Limited and Contributors and Schön, Wolfgang /et.al., Working Paper of the Max Planck Institute for Tax Law and Public Finance 2014-09,
Number of pages: 75 Posted: 08 Jul 2014 Last Revised: 14 Jul 2014
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law, Max Planck Institute for Tax Law and Public Finance, University of Cologne, Max Planck Institute for Tax Law and Public Finance, University of Groningen - Faculty of Law, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Vienna University, Institute for Austrian and International Taxlaw, Max Planck Institute for Tax Law and Public Finance, Independent, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Freshfields Bruckhaus Deringer LLP, University of St. Gallen, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Independent, HgCapital, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance
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Abstract:

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corporate law, business taxation, international tax law, debt equity distinction, comparative law, tax policy, comparative policy analysis