Tax aspects of derivative financial instruments Les aspects fiscaux des instruments financiers dérivés Steuerliche Aspekte derivativer Finanzinstrumente Aspectos fiscales de los instrumentos financieros derivados
著者
書誌事項
Tax aspects of derivative financial instruments = Les aspects fiscaux des instruments financiers dérivés = Steuerliche Aspekte derivativer Finanzinstrumente = Aspectos fiscales de los instrumentos financieros derivados
（Cahiers de droit fiscal international = Studies on international fiscal law = Schriften zum internationalen Steuerrecht, v. 80b ; subject 2）
Kluwer , International Fiscal Association, c1995
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注記
"49t2h Congress of the International Fiscal Association, Cannes, 1995"--Half t.p.
English, French, German, and Spanis
内容説明・目次
内容説明
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.
目次
- Part 1: The Taxation of Derivative Fiscal Instruments
- C.T. Plambeck et al
- What is the Transaction Being Taxed?
- Who is the Taxpayer?
- Timing and Amount - When Should Income or Loss be Taken Into Account and How Much?
- International Issues - How Much Profit Should be Reported to a Particular Jurisdiction?. Part 2 National Reports: Australia
- Austria
- Belgium
- Brazil
- Canada
- China (Taiwan)
- Denmark
- Finland
- France
- Germany
- Hong Kong
- Indonesia
- Israel
- Italy
- Japan
- Korea
- Republic
- Luxembourg
- Mexico
- Netherlands
- New Zealand
- Norway
- Peru
- Portugal
- Spain
- Sri Lanka
- Sweden
- Switzerland
- UK
- USA.
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