F 2011 - International Tax and Business Finance (Hybrid Cross Border Finance)

Research output

Research output per year 2006 2006 2007 2010 2010

• 4 Contribution to conference proceedings
• 3 Journal article
• 2 Chapter in edited volume
• 1 Conference poster
• 2 More
  • 1 Working Paper/Preprint
  • 1 WU Working Paper

Research output per year

Research output per year

Search results

• 2010

  Der EBITDA-Vortrag der deutschen Zinsschranke

  Göritzer, A., 1 Oct 2010, In: SWI - Steuer und Wirtschaft International. 10, p. 484 - 490

  Publication: Scientific journal › Journal article

• Why don't they minimize their tax? An experimental approach to hybrid finance

  Eberhartinger, E. & Fellner-Röhling, G., 1 Jul 2010, (Discussion Papers SFB International Tax Coordination; No. 39).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  6 Downloads (Pure)
• 2009

  Taxation of Cross-Border Hybrid Finance - A Legal Analysis

  Eberhartinger, E. & Six, M., 1 May 2009, In: Intertax. 37, p. 4 - 18

  Publication: Scientific journal › Journal article › peer-review

• 2008

  Tax Treatment of Revenue-Based Payments

  Wiedermann-Ondrej, N., 1 Apr 2008, In: International Tax Journal. p. 39 - 54

  Publication: Scientific journal › Journal article

• 2007

  Hybrid Finance in the Double Tax Treaties

  Six, M., 1 Jun 2007, Advances in Global Business Research, Vol. 4, No. 1, Part 1., Proceedings of the 2007 Academy for Business Advancement (AGBA) Fourth World Congress. Academy for Global Business Advancement (ed.). Penang, Malaysia, p. 306 - 309

  Publication: Chapter in book/Conference proceeding › Contribution to conference proceedings

• National Tax Policy, the Directives and Hybrid Finance

  Eberhartinger, E. & Six, M., 1 Aug 2007, National Tax Policy in Europe - to be or not to be?. Andersson, K./Eberhartinger, E./Oxelheim, L. (ed.). Heidelberg: Springer, p. 213 - 236

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Tax Consequences of Hybrid Finance in Thin Capitalization Situations: An Analysis of the Substantive Scope of National Thin Capitalization Rules with special emphasis on Hybrid Financial Instruments

  Ruprecht, M., 1 Jun 2007, Advances in Global Business Research Vol. 4, No. 1, Part 1, Proceedings of the 2007 Academy for Global Business Advancement (AGBA) Fourth World Congress. Academy for Global Business Advancement (ed.). Penang, Malaysia, p. 319 - 330

  Publication: Chapter in book/Conference proceeding › Contribution to conference proceedings

• The Consequences of Hybrid Finance in Thin Capitalization Situations

  Ruprecht, M., 1 Jun 2007, (Discussion paper, Vol. 22).

  Publication: Working/Discussion Paper › Working Paper/Preprint

• 2006

  Die Behandlung von Mezzaninkapital nach IAS/IFRS, HGB und Steuerrecht

  Eberhartinger, E., Hofians, R. & Six, M., 1 Jun 2006, Wirtschaftsprüfer-Jahrbuch 2006. Institut Österreichischer Wirtschaftsprüfer (ed.). Wien: Linde Verlag, p. 231 - 274

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Hybrid Finance and the Indirect Credit Method – Does it Work?

  Wiedermann-Ondrej, N., 1 Apr 2006, Proceedings of National Tax Association Conference 2006. American National Tax Association (ed.). Boston, p. 321 - 330

  Publication: Chapter in book/Conference proceeding › Contribution to conference proceedings

• International Thin Capitalization Rules by Comparison with special emphasis on Hybrid Cross-Border Finance

  Ruprecht, M., 1 Jun 2006.

  Publication: Contribution to conference › Conference poster

• National Tax Policy, the Directives and Hybrid Finance

  Eberhartinger, E. & Six, M., 1 Mar 2006, 32nd EIBA Annual Conference, Conference Proceedings. EIBA (ed.). Fribourg, Available on CD-Rom

  Publication: Chapter in book/Conference proceeding › Contribution to conference proceedings