»The Distinction Between Equity and Debt in the Tax Balance Sheet of Corporations. An Analysis of Capital Contribution Structures with Special Considertaion of Mezzanine Financing and the Impact of European Harmonization Initiatives«: The distinction between equity and debt appears to follow clear boundaries, which however erode upon closer examination. For purposes of tax accounting, the relationship with commercial accounting principles and the economic substance-over-form approach must be clarified. Ultimately, a functional approach proves most appropriate. This results in a coherent overall system, also with regard to capital remuneration. Based on this, profit participation rights and silent partnerships can be allocated with legal certainty.