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uished between longer and shorter papers and only the former include Abstracts. The latter amplify themes in the longer papers or were written to develop particular topics at the request of the editors. G.P. Chapman S.A. Tarawali Wye College, April, 1984 VIII ACKNOWLEDGEMENTS We would like to thank the variou978-94-009-6212-5978-94-009-6210-1

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Finanzinstrument. Insbesondere vor dem Hintergrund der in jüngster Zeit erfolgten Steuerrechts?nderungen bietet es attraktive Nachsteuerrenditeaussichten für private Kapitalanleger. Carsten Bentlage stellt die Charakteristika und die steuerrechtlichen und bilanziellen Besonderheiten von Zero-Bonds

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