The Resource United States : tax treatment of derivatives

United States : tax treatment of derivatives

Label
United States : tax treatment of derivatives
Title
United States : tax treatment of derivatives
Creator
Subject
Language
eng
Summary
This article summarizes the aspects of the tax treatment of derivative instruments under US tax principles. It also considers the maturity of instruments i.e. the tax implications (1) at the moment of entering into the transaction (2) during the holding period of the instrument and (3) at the moment of settlement of the transaction. The tax treatment at the different points in time is discussed on the basis of several case studies
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 14 (2012),
http://library.link/vocab/creatorName
Hammer, V
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
derivative financial instrument
Label
United States : tax treatment of derivatives
Instantiates
Publication
Label
United States : tax treatment of derivatives
Publication

Library Locations

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