The Resource Financial derivatives in international tax law - a treatment of certain key considerations

Financial derivatives in international tax law - a treatment of certain key considerations

Label
Financial derivatives in international tax law - a treatment of certain key considerations
Title
Financial derivatives in international tax law - a treatment of certain key considerations
Creator
Subject
Summary
Account of the causes of double taxation and tax avoidance when financial derivatives are used in cross-border transactions. Description plus examples of futures, options and swaps mechanics and of different classification and timing methods under national tax systems. Potential for tax avoidance through financial derivatives is illustrated. Problems of classifying income from financial derivatives under tax treaties are explained and two possible reforms are suggested i.e. a special treaty rule for financial derivatives or a revision of the distributive rules of the OECD treaty based on the nature of the business transaction
Citation source
In: Intertax. - Deventer. - Vol. 23 (1995),
http://library.link/vocab/creatorName
  • Jacobs, O.H
  • Haun, J
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • cross-border transaction
  • derivative financial instrument
  • international tax law
Label
Financial derivatives in international tax law - a treatment of certain key considerations
Instantiates
Publication
Label
Financial derivatives in international tax law - a treatment of certain key considerations
Publication

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