Last edited by Garamar
Tuesday, July 21, 2020 | History

1 edition of Taxation of new financial instruments. found in the catalog.

Taxation of new financial instruments.

Taxation of new financial instruments.

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Published by Organisation for Economic Co-operation and Development, OECD Publications and Information Centre [distributor] in Paris, Washington, D.C .
Written in English

    Subjects:
  • Financial instruments -- Taxation -- Law and legislation.

  • Edition Notes

    Issued also in French under title: Imposition des nouveaux instruments financiers.

    SeriesOECD documents
    ContributionsOrganisation for Economic Co-operation and Development.
    Classifications
    LC ClassificationsK4505.4 .T39 1994
    The Physical Object
    Pagination111 p. ;
    Number of Pages111
    ID Numbers
    Open LibraryOL1230953M
    ISBN 109264141618
    LC Control Number94232798
    OCLC/WorldCa30846329

    The Income Tax Treatment of Financial Instruments. TP The Income Tax Treatment of Financial Instruments: Theory and Practice () by Tim Edgar. Introduction to U.S. Taxation of Financial Products & Derivatives >>>>> April 27 & 28, • New York, NY • Bloomberg LP A two-day, introductory-level course with live group instruction on the basic economic and U.S. tax aspects of typical fi nancial products and derivative instruments File Size: KB.

    DEPARTMENT: TAXATION DEGREE: MAGISTER COMMERCII (TAXATION) The purpose or objective of this dissertation was to analyse the current income tax treatment of derivative financial instruments in South Africa. In the context of financial markets, derivative financial instruments are mainly used for hedging and speculation. EXECUTIVE SUMMARY Hedge documentation is important in both financial reporting and income financial accounting purposes, on the date of the hedge, an entity must identify the hedged item, the instrument used, the type of risk hedged, the means of assessing hedge effectiveness, and the risk management objective and strategy.

    for a report of Federal tax rules relating to the taxation of financial instruments.2 Starting in , there have been a series of financial shocks, an ensuing worldwide recession, and persistent instability in global financial markets. IFRS 9. IFRS 9 Financial Instruments brings fundamental change to financial instrument accounting as it replaces IAS 39 Financial Instruments: Recognition and are a number of decisions and choices to be made at transition to the new standard but some good news: hedge accounting rules have been eased.


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Taxation of new financial instruments Download PDF EPUB FB2

Enter your mobile number or email address below and we'll send you a link to download the free Kindle App. Then you can start reading Kindle books on your smartphone, tablet, or computer - no Kindle device required. To get the free app, enter your mobile phone number. Out of Print--Limited : Paperback.

Taxation of new financial instruments. 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.

: Taxation of New Financial Instruments (Oecd Documents) () and a great selection of similar New, Used and Collectible Books available now at great : Paperback. David C. Garlock is a partner in the National Tax Department of Ernst & Young LLP in the Washington, D.C.

office, specializing in the taxation of financial instruments and products. From tohe was a tax partner in the Washington, D.C. office of Dewey : David C. Garlock. Taxation of new financial instruments. Paris: Washington, D.C: Organisation for Economic Co-operation and Development ; OECD Publications and Information Centre [distributor] MLA Citation.

Organisation for Economic Co-operation and Development. Buy Taxation of New Financial Instruments: Oecd Documents by (ISBN: ) from Amazon's Book Store. Everyday low prices and free delivery on eligible : Paperback.

One of the first major studies in the field is OECD’s Taxation of New Financial Instruments (), which compares the taxation of financial instruments in Taxation of new financial instruments.

book OECD countries. The study concentrates on three basic derivatives and one traditional financial instrument. Tax Analysts provides news, analysis, and commentary on tax-related topics including taxation of financial instruments. A financial instrument is a tradable asset that is evidence of ownership in an asset or gives parties a contractual right or obligation to receive or pay.

Financial instruments can either be over-the-counter, meaning that the parties negotiate the terms of the. Federal Taxation of Financial Instruments and Transactions analyzes the taxation of both traditional stocks and bonds transactions as well as emerging hedging strategies and instruments, including derivatives.

It gives you the practical tax-planning guidance needed to understand the tax consequences of these sophisticated transactions. The financial derivatives market is by its very nature extremely innovative and new financial instruments are constantly being developed.

Financial derivatives, in particular poses a threefold challenge to taxation, i.e. the character of derivative income; the jurisdiction to tax derivatives; and when derivative income is taxed.

In instances where the current tax method is permissible, financial accounting changes as a result of the new standard could affect or create new book-tax differences and deferred taxes related to revenue recognition.

This article follows on from Paul Martin’s ‘Mind the GAAP’ article in the May issue of Business Tax Voice about the impact of new generally accepted accounting practice (GAAP) on the quantification of taxable trading profits.

I shall look in more depth at corporation tax and income tax adjustments for financial instruments, focussing mainly on loans to shareholders, but also considering. developed innovative financial instruments, such as derivatives, to meet the global demand to finance trade and investment and to reconcile the often different demands of borrowers and investors.

Such innovation challenges traditional tax systems both as regards the taxation of the end users. Review of current practices for taxation of financial instruments, profits and remuneration of the Financial Sector - Derivatives in the trading book: tax rate of % based on their nominal value – no allowance for derivatives.

In the banking sector will be subject to a new contribution regime in addition to the standard tax. financial instruments, their basic tax treatments, as well as the tax considerations at play.

In Unit 1 we will discuss the tax treatment of debt instruments. We will explore concepts related to the time value of money, the distinction between debt and non-debt instruments, and the ramification of such distinctions.

What Are 20 Must-Read Books for Financial Professionals. The world of finance has provided the backdrop for many dramas, from mergers and acquisitions and Wall Street shenanigans to. OECD DOCUMENTS: THE TAXATION OF GLOBAL TRADING OF FINANCIAL INSTRUMENTS by John Neighbour, Head of Transfer Pricing and Financial Transactions Unit, OECD Fiscal Affairs Please note that the any views expressed in this article are those of the author only and should not be taken as reflecting the position of the OECD or its Member Size: 21KB.

Taxation of Financial Products. Publication Date: (loose-leaf) Federal Taxation of Financial Instruments and Transactions analyzes the taxation of both traditional stocks and bonds transactions as well as emerging hedging strategies and instruments, including derivatives.

Review of current practices for taxation of financial instruments, profits and remuneration of the Financial Sector 11/09/12 3 of 72 CHAPTER 1: Corporate Taxation of the Financial Sector 1.

Purpose and Scope of this Chapter Scope of the Study 1. Initially, it was contemplated that, for each of the below questions, and where applicable, theFile Size: 1MB.

INTERNATIONAL TAX ASPECTS OF NEW FINANCIAL INSTRUMENTS 1 I. INTRODUCTION The purpose of this set of lectures is to acquaint the participants with the types of new financial instruments that are in existence and to discuss the tax problems that they pose, with particular emphasis on cross-border transactions.

traded can be financial instruments (stock indexes or bonds), commodi-ties, or currencies (i.e., foreign exchange). The Handbook of Financial Instruments provides the most compre-hensive coverage of financial instruments that has ever been assembled in a single volume.

I thank all of the contributors to this book for their will-Frank J. Fabozzi. A comprehensive overview of the taxation of investment derivatives.

While this study does not deal with individual tax treaties or bilateral transactions, the OECD Model is scrutinized in order to highlight the underlying principles of the given recommendations, especially with respect to interest income and capital : Antti Laukkanen.IFRS 9 financial instruments— Understanding the basics.

Overview. IFRS 9 responds to criticisms that IAS 39 is too complex, inconsistent with the way entities manage their businesses and risks, and defers the recognition of credit losses on loans and receivables until too late in the credit cycle.