Taxation of New Financial Instruments
Author | : Organisation for Economic Co-operation and Development |
Publisher | : OECD |
Total Pages | : 128 |
Release | : 1994 |
ISBN-10 | : STANFORD:36105016365590 |
ISBN-13 | : |
Rating | : 4/5 ( Downloads) |
Download or read book Taxation of New Financial Instruments written by Organisation for Economic Co-operation and Development and published by OECD. This book was released on 1994 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents the results of an analysis of the application of domestic laws and tax treaties to four particular types of instruments: interest rate swaps, financial futures, options to by shares, and bonds issued at a deep discount. Explores the possibility of arriving at consistent treatment of these instruments to provide greater certainty for both tax administrators and the financial markets.