Alexander Jehlin

Independent

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SCHOLARLY PAPERS

2

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Scholarly Papers (2)

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
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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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 18 (422,564)

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