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...
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| Format: | Article |
| Language: | English |
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University of Finance and Management, Warsaw; Vistula University
2012-06-01
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| Series: | Contemporary Economics |
| Online Access: | http://ce.vizja.pl/en/download-pdf/id/240 |