financial instrument
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financial instrument
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- A fiscalidade do sector financeiro português em contexto de internacionalização
- A path through the tax jungle
- A practical overview of the new Belgian securities accounts tax
- A realization-based approach to the taxation of financial instruments
- A review of HMRC's consultation document on financial products avoidance
- A tax guide to borrowing in the Euromarkets
- ABC steuergünstige Geldanlagen 1997 : Gestaltungen, Rendite, Risiko
- ATI The American Tax Institute in Europe, 16th annual congress
- Abkommensrechtliche Besteuerung der Erträge aus Finanzinstrumenten : EuGH, Urteil v. 12.9.2017 - Rs. C-648/15 "Österreich gegen Deutschland"
- Accountancy rules OK
- Accounting and tax treatment of exchange-traded funds
- Accounting principles for tax purposes
- Agevolati fiscalmente i piani di investimento a lungo termine
- An introduction to the taxation of financial instruments
- An overview of the accrual provisions and issues arising thereunder
- Analysis of the Mexican Tax Reform Act of 1998
- Are the US tax rules consistent for inbound portfolio investments?
- Aspectos fiscales de la dependencia y la discapacidad
- Asset securitisation: nieuwe financieringstechniek in Europa?
- Asset securitization : a guide to the taxation of international asset securitization
- Asset securitization in der Schweiz
- Attribution of profit to a permanent establishment of a global trading company
- Australia confirms new accruals treatment
- Australia releases issues paper on taxation of financial arrangements
- Austrian tax treatment of additional Tier 1 instruments
- Basel III-compliant debt instruments
- Basic international taxation
- Begrenzungen des Zinsabzugs in Frankreich
- Benchmarking approaches for compulsorily convertible debentures
- Beskattning av aktieindexobligationer
- Besteuerung grenzüberschreitend eingesetzter Finanzierungsinstrumente
- Besteuerung von Genussrechten deutscher Emittenten mit im Ausland ansässigen Inhabern
- Beyond the future : ETFs as financial instruments
- Bilanzierung und Besteuerung von Zinsbegrenzungsverträgen. Caps, Floors und Collars
- Bilanzierung und Bewertung von Finanzinstrumenten (Teil I)
- Bilanzierung und Bewertung von Finanzinstrumenten (Teil II)
- Bonds, derivatives and securitisation in Central and Eastern Europe
- Butterworths international taxation of financial instruments and transactions: UK
- CCH IntelliConnect
- Canada's draft foreign reporting requirements
- Capire la finanza : guida pratica agli strumenti finanziari
- Changes to the taxation of financial instruments
- Characterising derivative-based loan arrangements
- Chomping at the bit : U.S. federal income taxation of bitcoin transactions
- Clarification of tax treatment of certain Islamic finance products
- Comments on the OECD Draft Report on "taxation of new financial instruments" (DAFFE/CFA/WP1(92)12). Submitted to the OECD 30 March 1992
- Comparing the "Discussion draft on the attribution of profits to permanent establishments (PEs: part III (enterprises carrying on global trading of financial instruments)" with the OECD's "The taxation of global trading of financial instruments"
- Congrès 2020
- Consideraciones sobre la tributación y la calificación contable de las operaciones con moneda digital (Bitcoins) en las empresas
- Contrats d'échange de taux d'intérêt ou de devises (swaps). Instruction du 2 novembre 1998 du SLF
- Conversierecht niet belast en derhalve ook niet aftrekbaar
- Convertible capital bonds
- Corporate management tax conference 1992 : Income Tax and Goods and Services Tax Considerations in Corporate Financing
- Corporate taxation of foreign currency gains and losses and financial instruments - Part I : Germany
- Corporate taxation of foreign currency gains and losses and financial instruments - Part II : Denmark
- Country survey : Korea
- Creating a compliance burden
- Credit derivatives : ontwikkelingen in een fiscaal onontgonnen gebied
- Current capital markets issues
- Das FMStG vor dem Hintergrund der EuGH-Rechtsprechung
- De fiscale kwalificatie van "Additional Tier 1" instrumenten uitgegeven door banken
- De interactie tussen het civiele en het fiscale recht
- De vrijgestelde beleggingsinstelling (VBI)
- Debt swaps/sales
- Debt-equity characterization and cross-border investment : Australia and the United States
- Deduction generator arrangements
- Defining interest-bearing instruments for the purposes of value added taxation
- Der Ausweis von Finanzinstrumenten. Ein Überblick über den neuen IAS 32
- Der neue IFRS 7: Neuregelung der Angabepflichten zu Finanzinstrumenten = The new IFRS 7 : reorganisation of disclosures for financial instruments
- Derivatives and other financial instruments: disclosures : a guide to FRS 13
- Die Behandlung von Hedging-Instrumenten nach Umstellung auf den Euro
- Die Besteuerung der Einkünfte aus derivativen, strukturierten und synthetischen Finanzinstrumenten im Privatvermögen (Teil 1)
- Die Besteuerung des privaten Einkommens aus herkömmlichen und modernen Anlageinstrumenten
- Die Besteuerung von Compound Instruments beim Privatanleger am Beispiel von Reverse Convertibles
- Die Bilanzierung von Finanzinstrumenten in den USA
- Die neuen Telekommunikations-Anleihen und ihre steuerrechtlichen Besonderheiten : Step-up-Coupon-Bonds
- Die steuerliche Qualifikation der Finanzierungsinstrumente des Islam
- Different rules for different players and products : the patchwork taxation of derivatives
- Direct lending by alternative investment funds : the Italian regulatory and tax frame work
- Discussion draft on the attribution of profits to permanent establishments (PEs) : part III (enterprises carrying on global trading of financial instruments)
- Doppelbesteuerungsabkommen - Uneingeschränktes Quellenbesteuerungsrecht bei Abzugsfähigkeit von Vergütungen auf gewinnabhängige Finanzierungsinstrumente
- Drawing a sharp line in the sand of the debt/equity desert - Division 974 - oasis or mirage?
- Durchführungserlass zur Verordnung gegen die Steuerflucht in Auslandskapitalanlagen
- EU law and the taxation of dividends, interest, and royalties : recent case law
- Einsatzmöglichkeiten von Genussrechten und von mezzaninen Finanzinstrumenten im Rahmen einer Unternehmensnachfolge
- El Impuesto sobre Sociedades en 2013 (y IV) : instrumentos de patrimonio
- Equal taxation as a basis for classifying financial instruments as debt or equity : a Swedish case study
- Equity and debt instruments : the new definition in the tax reform and the tax consequences
- Erlass des BMF zur umsatzsteuerrechtlichen Behandlung von Finanzmarktinnovationen
- Erstmalige Anwendung von IAS 39 über Finanzinstrumente
- Finance overhaul imminent
- Financial activities in European VAT : a theoretical and legal research of the European VAT system and the actual and preferred treatment of financial activities
- Financial arrangements, fair valuation and taxation
- Financial buy-outs : structuring the deal and sweet equity
- Financial collateral arrangements: the European Collateral Directive considered from a property and insolvency law perspective
- Financial contract innovation and income tax policy
- Financial innovation and a universally apllicable distinction between accruals and realization taxation
- Financial instruments
- Financial instruments : an international guide to the taxation of financial products
- Financial instruments : an international tax survey
- Financial instruments and the tax avoidance lottery : a view from North America
- Financial instruments: into the limelight
- Financial law in the Netherlands
- Financial products and structured equities : Australia
- Financial products and structured equities : China
- Financial products and structured equities : Malaysia
- Financial products and structured equities : Singapore
- Financial products and structured equities : South Korea
- Financial products and structured equities : Thailand
- Financial products and structures equities : Hong Kong
- Financial products audits : understanding the process and the issues
- Financial services - inbound and outbound investment : United States
- Financial services tax offering
- Financiering, belegging en risicobeheersing : deel 1 | Internal control, verslaggeving en fiscaliteit deel 2
- Financiële instrumenten : rapport van de Commissie ter bestudering van fiscale aspecten van nieuwe financiële instrumenten
- Finanzierungsgestaltungen über das Ausland
- Fine tuning for hedging and marking to market is found in Section 988 package
- Fiscale aspecten van financiële instrumenten
- Fiscalité des instruments financiers des enterprises dans la Communauté Européenne
- Fiscalité des produits financiers
- Fixing realization accounting : symmetry, consistency and correctness in the taxation of financial instruments
- Foreign exchange gains and losses and financial instruments
- Foreign exchange. The proposed new regime; What will the city think ?
- French income tax developments of interest to US tax advisers
- French tax treatment of interest payments made by French issuers to foreign investors
- German tax authorities attempt to solve VAT issue for asset-backed securitization transactions
- Germany looks for economic substance under derivatives
- Gevolgen wetsvoorstel aandelenopties voor converteerbare obligaties onwenselijk
- Gli strumenti finanziari derivati : aspetti tecnici, profili contabili e regime fiscale
- Global outlook on financing for sustainable development 2019 : time to face the challenge
- Global trading
- Global trading
- Global trading - carving up the profit cake
- Global trading of financial instruments and transfer pricing : a brief history and exploratory study
- Growth outpaces guidance in Japan's derivatives market
- Hedge accounting continued : the Greeks
- Hedging van valuta- en renterisico's en de (fiscale) jaarwinstbepaling
- Hedging vs speculative features will determine withholding on Brazilian swaps
- Hedging-Geschäfte im US-Bundessteuerrecht
- How collective investment schemes are taxed
- How did the CRA expect the adoption of IFRS to affect corporate tax compliance and avoidance?
- Hybrid corporate securities: international legal aspects : preferred equity - convertible debt perpetuals - options - warrants - transferable loans - subordination
- I contratti finanziari innovativi e loro rilevanza agli effetti del reddito d'impresa
- IFA/CIOT British Branch 5th Cross Atlantic and European tax symposium
- IRS takes aim at hybrid securities
- Il periodo transitorio nella Direttiva "risparmio"
- Il testo unico dei mercati finanziari : società quotate - intermediari - mercati - OPA - insider trading
- Impact of E.U. Savings Directive on Switzerland
- Implications of the international use of interest rate derivatives on taxation
- Imposing value added tax on interest-bearing instruments and life insurance
- Imposing zakat on legal entities and its applications in islamic financial institutions
- Imposta sul reddito delle società
- Income tax implications of financial instruments
- Inconsistencies in the tax treatment of financial instruments under the EU Directive and the Switzerland-EU agreement on taxation of savings
- Indirect tax treatment of financial services and instruments
- Industriefinanzierung in Deutschland und Frankreich : Einfluss nationaler Faktoren auf die Finanzierung durch Aktien, Anleihen, Hybride und Bankkredite
- Innovative Finanzinstrumente im gemeinsamen Europäischen Bankenmarkt
- Innovative financial instruments challenge the global tax system
- Instruction du 16 août 1993 su SLF relative au régime d'imposition des produits dinanciers attachés aux emprunts, titres, contrats ou droits négociables ou non, émis à compter du 1 janvier 1993, lorsque ceux-ci comportent une prime de plus de 10% du prix d'acquisition
- International Fiscal Association USA Branch 1996 annual meeting, February 29 - March 1, 1996
- International bankers question valuation software
- International cooperation in tax matters : report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its eighth meeting
- International cooperation in tax matters : report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its seventh meeting
- International taxation of financial instruments and transactions: Japan
- International taxation of financial instruments and transactions: USA
- Internationale steuerliche Aspekte des Finanzmarktstabilisierungsgesetzes
- Introduction to the comparative survey "Tax treatment of contingent convertible bonds"
- Introduzione ai mercati dei futures e delle opzioni
- Islamic capitalism - an imminent reality or a hopeful possibility for Islamic finance?
- Islamic finance : a tax perspective
- Islamic finance : need for uniformity
- Islamitisch bankieren en de zogenoemde eigenwoningregeling van art. 3.III Wet IB 2001 : dualiteit of perspectief?
- Italian financial transaction tax implications of the evolving regulatory landscape : the post MiFID II financial market ecosystem
- Italian omnibus accounts : tax exemptions and evasive operations
- Japanese taxation of financial instruments
- Kursgevinstloven
- Kursgevinstloven - en lovkommentar
- L'esperienza delle cartolarizzazioni : bilancio pubblico e nuovi instrumenti finanziari
- La fiscalité des TSDI reconditions
- La nouvelle "directive épargne" resserre les mailles du filet
- La société d'investissement à capital variable, nouvel instrument financier
- Le imposte sui redditi nel testo unico
- Le marché à terme d'instruments financiers (MATIF)
- Les instruments financiers dérivés défient les modes de comptabilisation des actifs financiers
- Les nouveaux instruments financiers: Un nouveau cas de divergence entre comptabilite et fiscalite
- Lessons from the financial crisis, the capital issue and transfer pricing of financial instruments
- Lexikon der Kapitalanlagen, Kapitalerträge und Finanzinnovationen
- Luxembourg implements ATAD 2 (Part 1)
- Luxembourg's move towards IFRS : income tax impact
- Managing a bank's tax function
- Market infrastructure regulation and the financial transaction tax
- Mezzanine instruments and control provisions : dynamic allocation of control, risks, return : application in Belgian law
- Missbrauchsbekämpfungs- und Steuerbereinigungsgesetz: Änderungen der Besteuerung von Kapitaleinkünften
- Modification of non-debt financial instruments
- Negotiating advance pricing agreements for financial institutions
- Neueste Entwicklungen bei der Besteuerung moderner Finanzinstrumente
- Neuregelung der Zinsbesteuerung durch das StMBG
- New Swiss court decision on hedged equity investments
- New Swiss rules for derivatives
- New approvals for tax credits : bought interest and timing mismatches
- New financial instruments = Nouveaux instruments financiers
- New limitations on imposition of interest withholding tax
- New regulations liberalize hedging for U.S. and multinational businesses
- New rules hit contingent payment bonds, securities partnerships
- New rules proposed for debt-equity classification
- New tax rules applying to interest paid into non-cooperative jurisdictions : a French revolution
- New tax rules govern securities lending
- Niets is wat het lijkt : het btw-risico van derivaten
- Nueva fiscalidad : estudios en homenaje a Jacques Malherbe = New taxation : studies in honor of Jacques Malherbe
- Nye skatteregler for finansielle transaksjoner - en forsmak på den store skattereformen!
- OECD puts spotlight on tax planning and use of losses
- Of hedges and cacao beans : Supreme Court ruling on hedge accounting for tax purposes
- Optionsudvalgets betaenkring
- Opzioni, futures e altri derivati
- Participating financial instruments : opportunities and risks
- Planificación fiscal internacional
- Portugal thinks again on financial instruments
- Produits financiers des entreprises et TVA: activités économiques et activités accessoires
- Profili civilistici del rischio finanziario e contratto di swap
- Provisions of Revenue Reconciliation Act of 1993 affecting transactions in financial instruments
- Public finance, trade and development = Finances publiques, commerce, et développement : proceedings of the 44th Congress of the International Institute of Public Finance : Istanbul, 1988
- Rahoitusinstrumentit: kirjanpito-, tilinpäätös- ja verotuskäytäntö
- Rapport van de commissie ter bestudering van fiscale aspecten van nieuwe financiële instrumenten (2)
- Reconciling policies and practice in the taxation of financial instruments
- Reform of the taxation of financial arrangements
- Regulatory and tax issues for India-focussed venture capital funds
- Report on the attribution of profits to permanent establishments : 22 July 2010 | Rapport sur l'attribution de bénéfices aux établissements stables : 22 juillet 2010
- Revenue hits financial products
- Review of current practices for taxation of financial instruments, profits and remuneration of the financial sector
- Risk-based rules and the taxation of capital income
- Roundabouts and deviations
- Réforme bruxelloise : vers une fiscalité régionale plus cohérente et plus efficace?
- Seminar papers delivered at the IFA Congress, Florence 1993
- Significant revision to Italian financial laws : the implications for financial instruments
- Slovenia : new rules on withholding tax on income from financial instruments
- Source rules under tax law for financial income and investment fund proceeds
- Spain's new antiabuse law
- Special tax regimes for Islamic finance in the European Union
- Stapled structures and infrastructure projects
- Steuerliche Aspekte bei der Verbriefung von Aktiven
- Steuerliche Aspekte von ÖTOB-Aktienoptionen aus der Sicht ausländischer Anleger
- Steuerliche Behandlung von inflationsgeschützten Finanzinstrumenten
- Steuerrechtliche Aspekte der Finanzinnovationen
- Structured finance and the operation of general anti-avoidance rules
- Sukuk : financial instruments under Islamic law
- Sul rapporto fra contratti derivati di durata inferiore ai 18 mesi e la categoria fiscale dei "titoli atipici"
- Summary of final regulations on treatment of certain interests in corporations as stock or debt
- Supplementary sources of financing development ventures and their role on the process of restructuring the Polish economy
- Surprise! Your foreign tax credit is not allowed under section 901(l)
- Swap, Zins und Derivat : Finanzinnovationen im nationalen und internationalen Steuerrecht unter besonderer Berücksichtigung des Zinsbegriffs
- Swaps und Financial Futures und ihre Abbildung im Jahresabschluss
- Tax Assessment: Taxation of financial instruments
- Tax arbitrage through cross-border financial engineering
- 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 consequences of participations in international trade finance
- Tax developments in the United Kingdom of interest to US tax advisers
- Tax elasticities of financial instruments, profits and remuneration : review of the economic literature
- Tax implications of three new financial reporting standards
- Tax implications of transactions in financial instruments : a Malaysian perspective
- Tax reform in the Nordic countries : 1973-1993 : jubilee publication
- Tax responses to financial contract innovation
- Tax suitability as a new regulatory requirement
- Tax treatment of Tier 1 additional going concern capital
- Tax treatment of contingent convertible bonds : United States
- Tax treatment of financial instruments
- Tax treatment of financial instruments (hybrid instruments) in Indonesia
- Tax treatment of financial instruments : a survey of France, Germany, the Netherlands and the United Kingdom
- Tax treatment of financial instruments in Italy
- Tax treatment of financial instruments in the UK
- Tax treatment of index participation units : Brazil
- Tax treatment of index participation units : France
- Tax treatment of index participation units : India
- Tax treatment of index participation units : Spain
- Tax treatment of index participation units : United Kingdom
- Tax treatment of international capital market transactions
- Tax treatment of preferred shares and other qualifying debt instruments
- Tax treatment of term subordinated and perpetual notes
- Taxation and accounting for financial instruments
- Taxation of Basel III-compliant instruments
- Taxation of Basel III-compliant instruments
- Taxation of bonds and other financial instruments held by individuals
- Taxation of companies and company reconstructions
- Taxation of derivatives
- Taxation of derivatives : the risk as the criterion to determine the source of income from derivatives
- Taxation of derivatives and financial instruments
- Taxation of equity derivatives : a partial integration proposal
- Taxation of equity-linked bonds and other composite contracts
- Taxation of exchange gains and financial instruments: transitional provisions
- Taxation of financial arrangements : an issues paper : December 1996
- Taxation of financial arrangements and hedge effectiveness
- Taxation of financial assets
- Taxation of financial instruments
- Taxation of financial instruments
- Taxation of financial instruments in Israel
- Taxation of financial transactions in Australia
- Taxation of new financial instruments
- Taxation of new financial instruments
- Taxes and investing : a guide for the individual investor
- Taxing GAAP and IFRS
- Taxing investment funds and innovative equity derivatives in Germany
- The Belgian Constitutional Court annuls the tax on securities accounts
- The Engie Case : fiscal state aid and mismatches in one member State
- The European financial transaction tax : the new reality
- The character and source of fees and other payments in financial transactions
- The classification of debt and equity
- The debt-equity distinction in Australian tax law
- The definitions of dividends and interest contained in the OECD Model, actual tax treaties, and the German Model
- The financial jungle: a guide to financial instruments
- The impact of technological and financial innovation on the taxation of income and activities ; Segment 2 : source taxation of derivative financial instruments, "synthetic securities", financial hedging transactions and similar innovative financial transactions
- The income bond : an undervalued financial instrument
- The income tax treatment of financial instruments : theory and practice
- The influence of income taxes on the use of debt held by publicly listed Australian corporations
- The pricing of financial instruments in tax disputes
- The tax system in Indonesia in the context of the highly geographically mobile financial and other services
- The tax treatment of foreign exchange gains and losses
- The tax treatment of hedged positions in stock : what hath technical analysis wrought?
- The taxation of financial instruments : new rules
- The taxation of foreign exchange and derivatives
- The taxation of global trading of financial instruments
- The taxation of global trading of financial instruments
- The taxation of globally traded financial instruments: a response to the OECD discussion draft
- The year in review : Japan
- Tolley's taxation of corporate debt and financial instruments
- Towards a new UN Model?
- Transfer pricing and intra-group financing : the entangled worlds of financial markets and transfer pricing
- Transfer pricing and intra-group financing : the entangled worlds of financial markets and transfer pricing
- Treasury centers, hybrid instruments, and foreign currency strategies
- Tributação nos mercados financeiro e de capitais e na previdência privada
- U.K. publishes consultative document on the tax treatment of financial instruments for managing interest rate risk
- U.K. taxation of exchange gains and losses and financial instruments
- U.S. tax issues raised by conversion to the euro
- U.S. treasury issues proposed global dealing regulations
- UK GAAP : generally accepted accounting practice in the United Kingdom
- UK sharpens matching regime
- US national and international taxation of interest rate swaps
- US taxation of high-yield debt : the end of the reprieve is coming
- Understanding derivatives and financial instruments
- United States Taxation Guide
- Update : an introduction to the taxation of financial instruments
- Update on US taxation issues
- What's new with new financial products?
- Withholding tax issues in cross-border equity swaps: the dividend problem
- Zur Aktivierung von Fremdkapitalkosten nach IFRS, UGB und Steuerrecht
- Zur Bilanzierung von Finanzderivaten in Handels- und Industrieunternehmen
- Zur steuerbilanziellen Behandlung von Aktienanleihen
- Änderungen der IAS für Finanzinstrumente = Amendments to IAS for financial instruments
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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/RHs2KMeu60g/" 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/RHs2KMeu60g/">financial instrument</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>
