The Resource Change in swap and exchange forward taxation

Change in swap and exchange forward taxation

Label
Change in swap and exchange forward taxation
Title
Change in swap and exchange forward taxation
Creator
Subject
Language
  • eng
  • eng
Summary
The Portuguese State Budget Law for 2008 introduces changes with regard to the income classification of certain derivatives, namely currency swaps, interest rate swaps, cross-currency and interest rate swaps and exchange forward agreements. These changes enter into force in 2008. This article analyses the implications of such changes, mainly from a withholding tax perspective under both domestic tax law and applicable income tax treaties
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 10 (2008),
http://library.link/vocab/creatorName
Figueiredo, J
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • swap
  • derivative financial instrument
  • interest
Label
Change in swap and exchange forward taxation
Instantiates
Publication
Note
20080214
Other control number
dfi010805.pdf
Label
Change in swap and exchange forward taxation
Publication
Note
20080214
Other control number
dfi010805.pdf

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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