The Resource Hyperinflation in Argentina : tax consequences for investors in Argentine debt and derivatives

Hyperinflation in Argentina : tax consequences for investors in Argentine debt and derivatives

Label
Hyperinflation in Argentina : tax consequences for investors in Argentine debt and derivatives
Title
Hyperinflation in Argentina : tax consequences for investors in Argentine debt and derivatives
Creator
Subject
Language
eng
Summary
In this article, the author discusses the tax consequences for holders of debt and cash deposits denominated in, and derivative contracts on, the Argentine peso if the peso is considered hyperinflationary for U.S. tax purposes. He also discusses the hyperinflation rules under IRC section 988 and explores some of their ambiguities
Citation source
In: Tax notes international. - Falls Church. - Vol. 95 (2019), no. 2 ; p. 123-132
http://library.link/vocab/creatorName
Fisher, S.D
Geographic coverage
  • Latin America
  • South America
  • North America
Language note
English
http://library.link/vocab/subjectName
  • inflation
  • bond
  • foreign currency gains and losses
  • option
  • derivative financial instrument
Label
Hyperinflation in Argentina : tax consequences for investors in Argentine debt and derivatives
Instantiates
Publication
Label
Hyperinflation in Argentina : tax consequences for investors in Argentine debt and derivatives
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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