swap
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The concept swap represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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swap
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The concept swap represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- swap
141 Items that share the Concept swap
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- A path through the tax jungle
- A question of attribution problems with the hedging election under TOFA
- A risk-based analysis of credit derivatives under the U.S. SSRP standard (part 2)
- A tax guide to borrowing in the Euromarkets
- Accountancy rules OK
- Analyzing the equity swap legislation and Tier I audits
- Australian government proposes tinkering with Tax Code to stimulate economy
- Benficial ownership and derivatives : an analysis of the decision of the Swiss Federal Supreme Court concerning total return swaps (Swiss swaps case)
- Besteuerung grenzüberschreitend eingesetzter Finanzierungsinstrumente
- Change in swap and exchange forward taxation
- Contrats d'échange de taux d'intérêt ou de devises (swaps). Instruction du 2 novembre 1998 du SLF
- Creating a compliance burden
- Credit default swaps
- Credit default swaps belastbaar met assurantiebelasting?
- Cross-border credit default swaps
- Cross-border swaps : taxation of interest and currency swaps
- Current issues regarding new financial products
- De fiscale waardering van vorderingen en schulden in het bankbedrijf
- De maatstaf van heffing voor de kapitaalsbelasting bij omzetting van vorderingen in kapitaal
- De verwerking van swaps bij een vaste inrichting : over de toerekening van vermogensbestanddelen uit (derivate) financiële instrumenten
- Debt swaps/sales
- Debt-Equity Swaps; Analysis of Rev. Rul 87-124
- Decreto Lei No. 159/98 de 24 de Junho. Altera o artigo 8 do Código do IRC, isentando o Estado de IRC pelos rendimentos de capitais decorrentes de operações de derivados financeiros
- Derivative Finanzinstrumente im Recht der Doppelbesteuerungsabkommen
- Derivative financial instruments - what's in a name?
- Derivatives and the European VAT system : derivatives in the context of the scope of taxable supplies
- Die abkommensrechtliche Einordnung von Einkünften aus Swapverträgen
- Die bilanzsteuerliche Behandlung des Credit Default Swap : ein gängiges Kreditderivat bei Nicht-Banken
- Een aantal fiscale aspecten van interest swaps en currency swaps
- Equity derivatives : applications in risk management and investment
- Finally, guidance on like-kind exchanges
- Financial engineering with swaps
- Financial instruments
- Financial instruments : an international tax survey
- Financial instruments: into the limelight
- Financial law in the Netherlands
- Financiële derivaten in de fiscale winst
- Fiscal policy in action : new approaches to a fiscally oriented management strategy : objectives, instruments and risks
- Fiscale aspecten van currency swaps
- Fiscale aspecten van financiële instrumenten
- Fiscale aspecten van swaps : een reactie : met naschrift van J.F.M. Cuppen
- Fiscalidad de la cesión del uso de habitaciones en el marco de la economía colaborativa = Taxation of the transfer of the use of rooms in the framework of the collaborative economy
- Foreign exchange. The proposed new regime; What will the city think ?
- Gli strumenti finanziari derivati : aspetti tecnici, profili contabili e regime fiscale
- Growth outpaces guidance in Japan's derivatives market
- Hedging rules and integrated treatment of interest costs
- Hedging vs speculative features will determine withholding on Brazilian swaps
- Home country tax consequences of purchases from foreign suppliers
- Host country taxation of interest rate swaps
- How to structure synthetic transactions in the Philippines
- I contratti derivati di credito : profili civilistici e regolamentari
- I contratti swap : swap di tasso e di cambio - evoluzione del mercato - regolamento giuridica dei contratti valutazione finanziaria - regime fiscale e contabile
- I derivati per la gestione del rischio di credito
- IRS tools for analyzing swaps need refinement
- Income taxation of certain types of swap contract
- Innovative financial instruments challenge the global tax system
- International taxation of banking
- International taxation of financial instruments and transactions: Japan
- Introduzione ai mercati dei futures e delle opzioni
- Ireland to benefit from securitisation regime changes
- Italy's participation exemption rules
- La fiscalità della operazioni straordinarie
- Les swaps de taux d'intérêt, l'optique de l'investisseur
- Mark-to-market swap valuation : the Bank One case
- Niets is wat het lijkt : het btw-risico van derivaten
- O regime tributário dos instrumentos financeiros derivados em IRC - contributos para a sua compreensão
- Off-market payments on cleared swaps characterized as "loans" : temporary section 956 regulations establish dealer safe harbor
- Opzioni, futures e altri derivati
- Portugal taps the boom
- Portugal thinks again on financial instruments
- Profili civilistici del rischio finanziario e contratto di swap
- Profili civilistici, valutari e fiscali del "domestic currency swap"
- Re Swiss Swaps Case I/A : A-6537/2010
- Re Swiss Swaps case I/A : Case 2C_364/2012
- Report on selected aspects of interest rate caps, floors, and collars
- Revisiting tax considerations regarding credit default swaps
- Riflessioni sul regime impositivo dei proventi da "credit default swap semplice" quali redditi di capitale e diversi
- Roundabouts and deviations
- Ruling illustrates certain tax consequences of currency swap contracts
- Steuerrechtliche Aspekte der Finanzinnovationen
- Swap, Zins und Derivat : Finanzinnovationen im nationalen und internationalen Steuerrecht unter besonderer Berücksichtigung des Zinsbegriffs
- Swap-Geschäfte. Problem bei gewerbesteuerlichen Dauerschulden
- Swaps and intermediates: a Dutch viewpoint
- Swaps und Financial Futures und ihre Abbildung im Jahresabschluss
- Swiss court challenges fundamental OECD tax principle
- Swiss tribunal rules on ownership and treaty abuse issues regarding total return swaps
- Tax aspects of derivative financial instruments = Les aspects fiscaux des instruments financiers dérivés = Steuerliche Aspekte derivater Finanzinstrumente = Aspectos fiscales de los instrumentos financieros derivados
- Tax issues - financing the acquisition and expansion of businesses
- Tax treatment and consequences of debt restructuring and workouts : Argentina
- Tax treatment of credit default swap proceeds : Greece
- Tax treatment of credit default swap proceeds : Malta
- Tax treatment of credit default swap proceeds : Portugal
- Tax treatment of credit default swap proceeds : Switzerland
- Tax treatment of credit default swap proceeds : United Kingdom
- Tax treatment of currency swap payments received by non-residents : Australia
- Tax treatment of currency swap payments received by non-residents : Austria
- Tax treatment of currency swap payments received by non-residents : Belgium
- Tax treatment of currency swap payments received by non-residents : Canada
- Tax treatment of currency swap payments received by non-residents : France
- Tax treatment of currency swap payments received by non-residents : Greece
- Tax treatment of currency swap payments received by non-residents : Italy
- Tax treatment of currency swap payments received by non-residents : Luxembourg
- Tax treatment of currency swap payments received by non-residents : Netherlands
- Tax treatment of currency swap payments received by non-residents : South Africa
- Tax treatment of currency swap payments received by non-residents : Spain
- Tax treatment of currency swap payments received by non-residents : Switzerland
- Tax treatment of currency swap payments received by non-residents : United Kingdom
- Tax treatment of derivative financial instruments under the Netherlands-US tax treaty
- Tax treatment of swap fees. A consultative document
- Taxation of currency swap payments
- Taxation of derivatives and financial instruments
- Taxation of new financial instruments
- Taxation of swap contracts : an overview
- Taxation of treasury products
- Taxing cross-border equity swaps
- The Canadian treatment of derivatives
- The IRS bifurcates many swaps with non-periodic payments
- The U.K. taxation of interest rate and currency swaps
- The pricing and structure of swaps and swaption transactions
- The pricing and structure of swaps and swaption transactions. ITA - International Tax Academy, London 12-13 March 1990
- The proposed notional principal contract definition - some U.S. international tax implications
- The recharacterization of cross-border interest rate swaps : tax consequences and beyond
- The revenue and swaps in four countries : swaps : better the concession you know ; US temporary regulations clarify withholding tax position ; Canada : eight years on and technical issues unresolved ; Ireland has recourse to the commissioners
- The tax treatment of credit default swap proceeds : Italy
- The tax treatment of credit default swap proceeds : Japan
- The tax treatment of credit default swap proceeds : Luxembourg
- The tax treatment of credit default swap proceeds : Norway
- The tax treatment of credit default swap proceeds : South Africa
- The tax treatment of credit default swap proceeds : Spain
- The tax treatment of credit default swap proceeds : United States
- The tax treatment of credit default swap proceeds in selected countries : an overview
- Treatment of derivative payments under the US final BEAT regulations
- U.K. publishes consultative document on the tax treatment of financial instruments for managing interest rate risk
- U.S. international tax treatment of financial derivatives
- US dividend equivalents : final regulations subject repos and swaps to dividend tax
- US dividend equivalents: repos and swaps subject to dividend tax
- What's new with new financial products?
- When the exotic embraces the mundane : the total return swap business expands to bank loans
- Withholding on cross-border stock loans and other equity derivatives
- Withholding tax issues in cross-border equity swaps: the dividend problem
- Zur ertragsteuerlichen Behandlung von Verlusten aus Währungsswaps
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/MV4UGnwXDhI/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/MV4UGnwXDhI/">swap</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
