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Derivatives and Financial Instruments

Published/Hosted by International Bureau of Fiscal Documentation, The Netherlands. ISSN: 1389-1863.

Derivatives & Financial Instruments provides authoritative, up-to-date information and sharp analyses for tax professionals and financial market experts around the world. Benefits: Detailed articles on topics concerning the taxation of derivatives and financial instruments; Different perspectives are provided in substantial country surveys written by respected local specialists; Input from OECD and other countries ensures that coverage is truly global. Main contents: Global coverage of taxation of swaps, futures, options, forward contracts, credit derivatives, synthetic equities, securitization, index-linked and unit-linked contracts and forward rate agreements; Country reports serve the dual purpose of setting out individual country approaches and building a complete international picture on a single issue; The section about recent worldwide developments includes translations of, and comments on, recent pieces of legislation, government documents, case reports, and assessments of recent events in the taxation of financial instruments.

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