The legal aspects of swaps : an analysis based on economic substance
著者
書誌事項
The legal aspects of swaps : an analysis based on economic substance
Graham & Trotman , Kluwer Academic Publishers, 1994
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注記
Includes bibliographical references (p. 509-532) and index
内容説明・目次
内容説明
This reference work provides a detailed and comprehensive analysis of the legal status of swap agreements and swap-based products under US, UK and international and EC law, covering such wide-ranging fields as contract law, banking and financial regulation, taxation and accounting. The author thoroughly analyzes the economic substance and economic rationale of swap transactions, which increasingly present the most important determining factors in resolving the complex legal issues concerning swaps and engineered swap structures. Swaps are examined in the context of their broader transactional structure, highlighting the need for legal solutions to be economically efficient. The original nature of this work, together with its comprehensive coverage of this highly technical subject, makes it suitable for both academic lawyers and practitioners active in the field of swap finance.
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