Coverart for item
The Resource Taxation of new financial instruments

Taxation of new financial instruments

Label
Taxation of new financial instruments
Title
Taxation of new financial instruments
Subject
Language
eng
Summary
This report presents the results of an analysis of the application of domestic laws and tax treaties to four particular types of instruments: interest rate swaps, financial futures, options to buy shares, and bonds issued at a deep discount. It then explores the possibility of arriving at consistent treatment of these instruments to provide greater certainty for both tax administrations and the financial markets
Geographic coverage
International
Language note
English
Series statement
OECD documents
http://library.link/vocab/subjectName
  • OECD
  • financial instrument
  • swap
  • stock option
  • bond
Label
Taxation of new financial instruments
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/OECD/Taxation_of_new_financial_instruments.zip
Publication
Extent
111 p.
Isbn
9789264141612

Library Locations

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