Issues in the tax treatment of international interest rate and currency swap transactions
Subtitle: an analysis of the tax treatment of interest rate and currency swap transactions in the United States, Switzerland, and under the OECD model
By: by Xavier Oberson.
Series: Publications du Centre d'études juridiques européennes
Publisher: Schulthess
Published: 1993
Place of publication: Zürich
Language: eng
Number of pages: 103
Subjects: Swaps (Finance) -- Taxation -- Law and legislation -- United States.; Swaps (Finance) -- Taxation -- Law and legislation -- Switzerland.
Notes: Includes bibliographical references (p. 97-103).