derivative financial instrument
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The concept derivative financial instrument represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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derivative financial instrument
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The concept derivative financial instrument represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- derivative financial instrument
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- 2013 Italian financial transaction tax
- A current regulatory overview of the Chinese derivatives market
- A marked disagreement : mark-to-market valuation allowed for foreign exchange option contracts, but not as inventory : Kruger Incorporated v. Canada : 2016 FCA 186
- APAs may effectively address income and expense allocation problems faced by global trading business
- Accounting Rules and Their Impact on Taxation of Derivatives
- Accounting and taxation of derivatives
- Accounting for Financial Instruments in Accordance with IFRS
- Accounting for derivatives under IFRS
- Advocacy and taxation in Canada
- Amendments to the taxation of derivatives in Finland : recognition at fair value extended
- Australia : tax treatment of derivatives
- Australian update on banks and internal derivatives
- BTW bij termijnhandel in elektriciteit : "weird science"
- Belgium : tax treatment of derivatives
- Beneficial ownership : concept, history and perspective
- Beneficial ownership : recent scrutiny of offshore derivative instruments and case for clarity
- Beneficial ownership and derivatives : has the Swiss Federal Supreme Court decision in the SMI Futures case put an end to 'cash-futures arbitrage'?
- Benficial ownership and derivatives : an analysis of the decision of the Swiss Federal Supreme Court concerning total return swaps (Swiss swaps case)
- Beschouwingen over de verschillen tussen de fiscale en vennootschappelijke jaarrekening
- Besteuerung von derivativen Finanzinstrumenten im Privatvermögen : Vom Kreisschreiben Nr. 15 zur Swiss Derivative Map - ein steuerlicher Brückenschlag
- Besteuerung von nicht verbrieften Derivaten ist unionsrechtswidrig = Austrian taxation on non-securitized derivatives violates European Union law
- Beyond one dimensional tax laws : lessons from the Australian experiment with related stock and derivative position integration
- Bifurcation or integration : the choice of method to tax compound financial instruments
- Bonds, derivatives and securitisation in Central and Eastern Europe
- Canada : tax treatment of derivatives
- Canadian derivatives taxation : many rules, minimal system
- Canadian tax review : are cash-settled derivatives subject to foreign investment enterprise rules?
- Canadian tax treatment of index participation units and exchange-traded index derivatives
- Capire la finanza : guida pratica agli strumenti finanziari
- Capital markets regulation on leveraged foreign exchange transactions : is the task complete?
- Change in swap and exchange forward taxation
- Characterising derivative-based loan arrangements
- Collective investment vehicles
- Coming to realization: taxpayer not entitled to mark-to-market foreign exchange option contracts : Kruger Incorporated v. The Queen 2015 TCC 119
- Corporate income and valued added tax treatment of financial instruments
- Credit derivatives
- Credit derivatives : ontwikkelingen in een fiscaal onontgonnen gebied
- Cryptoassets : legal, regulatory, and monetary perspectives
- Current capital markets issues
- De verwerking van swaps bij een vaste inrichting : over de toerekening van vermogensbestanddelen uit (derivate) financiële instrumenten
- Decreto-Lei No. 257-B/96 de 31 de Dezembro. Cria um enquadramento fiscal, no ambito especifico dos impostos sobre o rendimento, para os instrumentos finaneiros derivados
- Derivaten in het Amerikaanse belastingrecht
- Derivative Finanzinstrumente im Recht der Doppelbesteuerungsabkommen
- Derivative contracts legislation
- Derivative financial instruments - what's in a name?
- Derivative payments received by non-residents - the new Italian extraterritoriality rules
- Derivative securities and difference methods
- Derivatives : international financial reporting standards and taxation
- Derivatives and VAT
- Derivatives and other financial instruments: disclosures : a guide to FRS 13
- Derivatives and the European VAT system : derivatives in the context of the scope of taxable supplies
- Derivatives based on US estate
- Derivatives in Brazil help businesses circumvent rampant inflation
- Derivatives usage in risk management by US and German non- financial firms: a comparative survey
- Developments in the Panama financial market
- 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 der Investition in derivative Anlageprodukte ("strukturierte Produkte") nach Schweizer Recht
- Die Besteuerung privater Kapitaleinkünfte nach dem StMBG
- Die Besteuerung von Compound Instruments beim Privatanleger am Beispiel von Reverse Convertibles
- Die abkommensrechtliche Einordnung von Einkünften aus Forward-/Future- und Optionsverträgen
- Die abkommensrechtliche Einordnung von Einkünften aus Swapverträgen
- Die neue U.S.-Quellensteuerpflicht auf Derivate mit U.S.-Underlyings = U.S. withholding tax on dividend equivalent payments
- Die neuen Telekommunikations-Anleihen und ihre steuerrechtlichen Besonderheiten : Step-up-Coupon-Bonds
- Different rules for different players and products : the patchwork taxation of derivatives
- EU VAT implications of OTC derivative market reforms
- Einkünfte aus Derivaten und der besondere Steuersatz nach Paragr. 27a EStG
- Equity derivatives : applications in risk management and investment
- Explainaway Ltd decision : corporate capital gains and derivative transactions
- FAS 133 and tax - an unhappy marriage awaiting a counsellor
- Finance Act 2020 Notes : Section 32 and Schedule 6: non-UK resident companies carrying on UK property businesses etc
- Finance and Capital Markets
- Financial collateral arrangements: the European Collateral Directive considered from a property and insolvency law perspective
- Financial derivatives
- Financial derivatives and the risks that remain : an Australian and US perspective
- Financial derivatives and their taxation
- Financial derivatives in international tax law - a treatment of certain key considerations
- Financial engineering with swaps
- Financial law in the Netherlands
- Financial products : taxation, regulation, and design
- Financial services - lingering tax issues
- Financiële derivaten in de fiscale winst
- Fiscalidad de las opciones financieras : estrategias de optimización fiscal
- Foreign currency transactions and tax deferral : from traditional foreign currency transactions to derivatives
- Foreign exchange, futures and derivatives
- Fundamentals of international tax planning
- General Tax Accounting Rules, IFRS and Derivatives
- General legal framework applicable to the taxation of Islamic finance : United Kingdom
- Germany looks for economic substance under derivatives
- Geänderte Besteuerung der Obligationen und derivativen Finanzinstrumente
- Gli strumenti finanziari derivati : aspetti tecnici, profili contabili e regime fiscale
- Global trading : an adventure in financial markets and instruments
- Growth outpaces guidance in Japan's derivatives market
- Handbuch der internationalen Steuerplanung
- Has Hong Kong succumbed to pressure from the OECD?
- Hedge accounting taxation and Nigeria's developing derivatives market
- Hedging bitcoins with options on the world wide web : financial and tax implications
- Het nieuwe art. 10b Wet Vpb. 1969; een "waardig" opvolger van 10a
- How derivatives use affects double taxation of corporate income
- How the Swiss tax system treats structured notes investors
- Hyperinflation in Argentina : tax consequences for investors in Argentine debt and derivatives
- 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
- IFA Seminar papers, Cannes, September 17-22, 1995
- IFA resolutions address partnerships and derivatives
- IFRS and Derivatives Taxation
- IFRS and Derivatives Taxation
- IFRS and Derivatives Taxation
- IRS designates LIFFE a qualified board or exchange
- Implications of the international use of interest rate derivatives on taxation
- Important fiscal changes and tax developments in India through the Finance Act 2005
- Income taxation of certain types of swap contract
- Indonesia : tax treatment of derivatives
- Inside financial derivatives
- Interest and currency management - debt instruments
- 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 tax law : offshore tax avoidance in South Africa
- International taxation of banking
- International taxation of financial instruments and transactions: USA
- Introduction of mark-to-market approach for derivatives
- Introduction of rule limiting interest deduction
- Introduzione ai mercati dei futures e delle opzioni
- Investing in US securities : an introduction to US withholding taxes, qualified intermediary and FATCA
- Ireland offers simple regime
- Islamic finance : France
- Issues in derivative instruments
- Italian FTT in practice : issues and solutions
- Italy : tax treatment of derivatives
- Italy introduces financial transaction tax
- Les aspects fiscaux des instruments financiers dérivés
- Loans and derivatives: from here to modernity?
- Martingale methods in financial modelling
- Mexican court rules on cross-border derivative payments
- Mexico
- Ministria e Financave
- Netherlands : tax treatment of derivatives
- New CGT rules for German derivatives market
- New Swiss rules for derivatives
- New final regulations on foreign currency transactions
- New limitations on imposition of interest withholding tax
- New mandatory clearing and settling rules for "standardized derivative transactions"
- New standards on derivatives
- Niets is wat het lijkt : het btw-risico van derivaten
- Notional principal contract rules swap vagueness for precision
- O regime tributário dos instrumentos financeiros derivados em IRC - contributos para a sua compreensão
- Operare con i futures : introduzione ai mercati più efficienti
- Opinion of the Economic and Social Committee on derivatives
- Opzioni, futures e altri derivati
- Over-the-counter derivative markets in the light of EMIR clearing obligations and the financial transaction tax
- Portugal taps the boom
- Produits dérivés et concept de réalisation : sous l'angle de la theorie financière, du droit comptable et du droit fiscal
- Rahoitusinstrumentit: kirjanpito-, tilinpäätös- ja verotuskäytäntö
- Real estate investment trusts and repatration of offshore assets into Indonesian financial instruments under tax amnesty scheme
- Recent developments regarding the credit for foreign withholding taxes in relation to derivatives
- Reflections on international taxation for the 21st century
- Reform of the taxation of financial arrangements
- Regulations deem debt to be equity and derivative payments to be dividends
- Regulatory capital, hybrids and the OECD recommendations under Action 2
- Relevance of the OECD BEPS project to derivatives and financial instruments
- Report of proceedings of the fifty-seventh tax conference : convened by the Canadian Tax Foundation at the Hyatt Regency Hotel, Vancouver, September 25-27, 2005
- Report of proceedings of the forty-seventh tax conference : convened by the Canadian Tax Foundation at the Royal York Hotel Toronto November 27-29, 1995
- Report of proceedings of the forty-sixth tax conference : convened by the Canadian Tax Foundation at the Hyatt Regency Hotel Vancouver November 21-23, 1994
- Research handbook on money laundering
- Revised tax rules on bonds, derivatives and hybrid products
- Risk-based overrides of share ownership as specific anti-avoidance rules
- Ruling on the taxation of derivative transactions for foreign institutional investors
- Section 871(m) and qualified derivatives dealer explained
- Significant revision to Italian financial laws : the implications for financial instruments
- Sind Bitcoins Derivate?
- Société Générale S.A. v Agenzia delle Entrate - Direzione Regionale Lombardia Ufficio Contenzioso : the Italian financial transaction tax tested against standard principles
- Solving the issues of VAT and financial derivatives or it's VAT Jim, but not as we know it!
- Some derivatives excluded from market-to-market or: a funny thing happened on the way to financial reform
- Source rules with respect to the sale of a partnership interest
- Steuerliche Aspekte derivativer Finanzinstrumente
- Swap, Zins und Derivat : Finanzinnovationen im nationalen und internationalen Steuerrecht unter besonderer Berücksichtigung des Zinsbegriffs
- Swiss pension fund entitled to reclaim Swiss withholding tax on dividends received indirectly via Irish investment fund
- Tax Court doesn't hedge in rebuffing CRA's hedging position : George Weston Limited v. The Queen 2015 TCC 42
- Tax Management International Forum report
- Tax and accounting treatment of financial derivatives
- Tax aspects of Islamic finance transactions : Indonesia
- 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 aspects of financial derivatives
- Tax aspects of financial derivatives
- Tax aspects of financial market transactions
- Tax consequences of business and investment-driven uses of derivatives
- Tax implications of FRS 139, Financial Instruments : recognition and measurement
- Tax implications of transactions in financial instruments : a Malaysian perspective
- Tax planning & compliance in Asia
- Tax treatment and consequences of debt restructuring and workouts : Argentina
- Tax treatment and consequences of debt restructuring and workouts : Austria
- Tax treatment and consequences of debt restructuring and workouts : Germany
- Tax treatment applicable to derivatives
- Tax treatment of Islamic finance products : Germany
- Tax treatment of Islamic finance products : Hong Kong
- Tax treatment of Islamic finance products : Ireland
- Tax treatment of Islamic finance products : United States
- Tax treatment of Islamic financial products : Malaysia
- Tax treatment of debt instruments without fixed right to redemption : Australia
- Tax treatment of debt instruments without fixed right to redemption : Belgium
- Tax treatment of debt instruments without fixed right to redemption : Canada
- Tax treatment of debt instruments without fixed right to redemption : France
- Tax treatment of debt instruments without fixed right to redemption : New Zealand
- Tax treatment of debt instruments without fixed right to redemption : Spain
- Tax treatment of debt instruments without fixed right to redemption : Switzerland
- Tax treatment of debt instruments without fixed right to redemption : United Kingdom
- Tax treatment of debt instruments without fixed right to redemption : United States
- Tax treatment of derivative financial instruments under the Netherlands-US tax treaty
- Tax treatment of derivatives
- Tax treatment of derivatives embedded in hybrid financial instruments for Italian adopters of IAS/IFRS
- Tax treatment of financial derivatives
- Tax treatment of financial derivatives
- Tax treatment of financial derivatives
- Tax treatment of financial futures
- Tax treatment of financial instruments in Italy
- Tax treatment of financial market transactions
- Tax treatment of financial market transactions
- Tax treatment of index participation units
- Tax treatment of index participation units : Argentina
- Tax treatment of index participation units : Canada
- Tax treatment of index participation units : France
- Tax treatment of index participation units : India
- Tax treatment of index participation units : Netherlands
- Tax treatment of index participation units : Spain
- Tax treatment of index participation units : United Kingdom
- Tax treatment of index participation units : United States
- Tax treatment of weather derivatives
- Tax treatment of weather derivatives
- Tax treatment of weather derivatives : France
- Tax treatment of weather derivatives : Italy
- Tax treatment of weather derivatives : Japan
- Tax treaty characterization issues of credit derivatives
- Taxation of Islamic financing arrangements : Singapore
- Taxation of derivatives
- Taxation of derivatives
- Taxation of derivatives
- 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 derivatives under temporary article 67 of Personal Income Tax Law 193
- Taxation of equity derivatives : a partial integration proposal
- Taxation of equity derivatives and structured products
- Taxation of financial assets
- Taxation of financial instruments
- Taxation of financial instruments
- Taxation of financial products
- Taxation of foreign exchange results
- Taxation of investment derivatives
- Taxation of loan relationships and derivative contracts
- Taxation of loan relationships and derivative contracts - supplement to the 10th edition
- Taxation of new financial instruments
- Taxation of option premiums : conflicting decisions in German tax courts
- Taxation of private futures contracts and options under the Tax Relief Act
- Taxation under Dodd-Frank - part 1
- Taxation under Dodd-Frank - part 2
- Taxing derivatives : do look-through rules work?
- Taxing investment funds and innovative equity derivatives in Germany
- Taxing speculation in financial markets : a comparison between United Kingdom and Australian common law and tax rulings
- Taxpayers' ability to avoid tax ownership : current law and future prospects
- The Canadian treatment of derivatives
- The European financial transactions tax : issues for derivatives, structured products and securitization
- The Mexican financial market and tax issues
- The Peruvian financial market and related tax issues
- The allocation of profits from derivatives in the UK and its effects in international taxation in light of BEPS
- The characterization of credit derivatives : has the IRS told us but we've not been listening?
- The decision on derivatives
- The financial jungle : international taxation of credit derivatives
- 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 international taxation of capital markets
- The rationales for the rules : how to think about derivatives in the tax world
- The source taxation of derivative financial instruments, "synthetic securities", financial hedging transactions and similar innovative financial transactions
- The tax treatment of foreign exchange results and hedge instruments in relation to non-deductible interest costs
- The taxation of derivative financial products in Portugal
- The taxation of derivatives
- The taxation of derivatives
- The taxation of financial derivatives in emerging financial markets : the Hungarian experience
- The taxation of foreign exchange and derivatives
- The unsettled issue of intercompany guarantees
- The year in review : Peru
- The year in review : Peru
- The year in review : Slovenia
- To withhold or not to withhold on equity swaps ?
- Tolley's taxation of corporate debt, foreign exchange and derivative contracts
- Tolley's taxation of corporate debt, foreign exchange and derivative contracts
- Treading carefully through the murky labyrinth of intra-group financial derivatives
- Treasury tax changes
- Treatment of derivative payments under the US final BEAT regulations
- Tributação das empresas em Moçambique : o Imposto sobre o Rendimento das Pessoas Coletivas
- Tributação nos mercados financeiro e de capitais e na previdência privada
- U.S. international tax treatment of financial derivatives
- U.S. international tax treatment of financial derivatives
- U.S. treasury regulations have important subpart F consequences for CFC derivatives dealers
- UK : corporation tax reform - the second stage
- UK sharpens matching regime
- US tax considerations in international derivative products
- US taxation of foreign currency derivatives : 30 years of uncertainty
- Understanding derivatives and financial instruments
- United States : tax treatment of derivatives
- Update on financial transaction tax
- Use of derivative financial instruments within a single legal entity
- VAT and financial services
- Van de regen in de drup? : het FALCONS-arrest nader beschouwd?
- Vermögenszuwachssteuer : was nun wirklich gilt : ein kurzer Überblick
- Verrechnungssteuer auf dividenden : Durchlaufposten oder Aufwand? = L'impôt anticipé prélevé sur les dividendes : Actif transitoire ou charge?
- Wagering contracts : the other basket
- When is a derivative treated as debt for US federal income tax purposes?
- When must hedge accounting be applied for Dutch income tax purposes?
- Withholding on cross-border derivatives
- Withholding on cross-border stock loans and other equity derivatives
- Zuordnung von Derivaten zwischen verschiedenen Teilen desselben Unternehmens oder zwischen verbundenen Unternehmen
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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/lqTxRb9vHvk/" 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/lqTxRb9vHvk/">derivative 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>
