Alexander Jehlin

Independent

SCHOLARLY PAPERS

2

DOWNLOADS

1,150

TOTAL CITATIONS

0

Scholarly Papers (2)

Actions:
Email selected abstracts
1.

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
Wolfgang Schoen, Andreas Bakrozis, Johannes Becker, Tobias A. Beuchert, Martin Boer, Nadja Dwenger, Andreas Gerten, Maximilian Haag, Sabine Heidenbauer, Sabine Heidenbauer, Carsten Hohmann, Alexander Jehlin, Dr. Karin E.M. Kopp LL.M., Daniel Kornack, Nadia Lagdali, Christian Marquart, Lukas Mueller, Marta Castelon, Christine Osterloh-Konrad, Natalia Paxinou, Carlo Pohlhausen, Carlo Pohlhausen, Philipp Redeker, Erik Röder, Astrid Roesener and Astrid Roesener
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 TaxlawMax Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Independent, Deutscher Juristinnenbund e.V., 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, University of Tübingen - Faculty of Law, Independent, Max Planck Institute for Tax Law and Public FinanceHgCapital, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance and CMS Hasche SigleMax Planck Institute for Tax Law and Public Finance
Downloads 1,068 (45,403)

Abstract:

Loading...

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

2.

How German Tax Law Treats Participation Rights Issued by Corporations

Number of pages: 80 Posted: 06 Dec 2009 Last Revised: 01 Mar 2013
Alexander Jehlin
Independent
Downloads 82 (653,673)

Abstract:

Loading...

Participation Rights, German Tax Law, Hybrid Capital, Profit Sharing Rights, Rights of Usufruct, Jouissance Right, Genussrecht, Deutsches Steuerrecht, Gesellschafter-Fremdfinanzierung, Corporate Finance, Unternehmensfinanzierung