The Taxation of Derivative Financial Instruments

International Fiscal Association

• 01 september 1995
• 9789041107527

Samenvatting:

In its description of derivative financial instruments (DFIs), this report adopts a three-dimensional analysis, expanding to the following enquiries: what is the nature of the transaction being considered?; who is the taxpayer?; and what aspect of taxation is being considered? The 29 national reports survey both existing tax rules relating to DFIs and the sources of guidance that might be expected to shape the development of future rules.