The Resource Credit derivatives

Credit derivatives

Label
Credit derivatives
Title
Credit derivatives
Creator
Subject
Language
eng
Summary
This paper analyses the tax treatment of credit derivatives for tax treaty purposes. It examines the wording of Art. 11 OECD Model and presents a comparative overview of some European tax jurisdictions
Citation source
Bound in: Source versus residence in international tax law. - Wien : Linde, 2005 ; p. 183-203
http://library.link/vocab/creatorName
Svejda, R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • credit derivative
  • derivative financial instrument
  • interest
  • tax treaty
  • source principle of taxation
  • residence principle of taxation
Label
Credit derivatives
Publication

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