Title: Taxation of derivatives /
Authors: Weidmann, Oktavia,
Year: 2015
Subjects: Derivative securities Taxation Law and legislation Great Britain.; Derivative securities Taxation Law and legislation Germany.; Derivative securities Taxation Law and legislation.
Contents: Introduction -- Basic economic concepts of derivatives -- Problems in the context of taxing derivatives transactions -- Problem 1: defining derivatives for tax purposes -- Problem 2: the special regime approach versus the integrative approach and the distinction of income and capital, equity and debt -- Problem 3: accounting standards and derivatives taxation -- Problem 4: the taxation of derivatives in the context of hedging transactions -- Problem 5: taxation of structured products and hybrid instruments -- Problem 6: derivatives in a cross-border context -- Problem 7: derivatives tax arbitrage schemes and the effectiveness of anti-avoidance legislation -- Conclusion.