Tax treatment of financial instruments : a survey to France, Germany, The Netherlands and the United Kingdom

書誌事項

Tax treatment of financial instruments : a survey to France, Germany, The Netherlands and the United Kingdom

by Geerten Michielse (ed.) ... [et al.]

(Series on international taxation, 14)

Kluwer Law International, c1996

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注記

Includes bibliographical references and index

内容説明・目次

内容説明

A general overview of the tax treatment of the various financial instruments in four key EC Member States: France, Germany, Netherlands and the UK. It shows the most important tax differences within these states and provides a view on EC harmonization and its difficulties.

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