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Information × Registration Number 2112U003057, Article popup.category Thesis Title popup.author popup.publication 01-01-2012 popup.source_user Сумський державний університет popup.source http://essuir.sumdu.edu.ua/handle/123456789/63539 popup.publisher Ukrainian Academy of Banking of the National Bank of Ukraine Description From a German perspective this paper investigates the role of Tax Structuring (financial intermediary SPEs/utilization of mezzanine capital) in the investment banking sector to improve the overall investment performance. In this regard, the invention and implementation of a tax-effective investment structure is a key factor to derive excess risk-free returns from (financial) investments (additional tax shield). popup.nrat_date 2025-05-12 Close