The Resource US taxation of foreign currency derivatives : 30 years of uncertainty

US taxation of foreign currency derivatives : 30 years of uncertainty

Label
US taxation of foreign currency derivatives : 30 years of uncertainty
Title
US taxation of foreign currency derivatives : 30 years of uncertainty
Creator
Subject
Language
eng
Summary
Foreign currency contracts were required to be marked to market in the United States in 1982, but since then practitioners have argued about the scope of the rule. Specifically, does the rule apply to foreign currency forwards only or to options, swaps and other derivatives as well?
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 64 (2010),
http://library.link/vocab/creatorName
Hammer, V
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • foreign currency forward
  • derivative financial instrument
Label
US taxation of foreign currency derivatives : 30 years of uncertainty
Instantiates
Publication
Label
US taxation of foreign currency derivatives : 30 years of uncertainty
Publication

Library Locations

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      52.3736660 4.9336932
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