Taxation of new financial instruments.
Contributors: Organisation for Economic Co-operation and Development.
Series: OECD documents
Publisher: Organisation for Economic Co-operation and Development; OECD Publications and Information Centre [distributor]
Published: 1994
Place of publication: Paris; Washington, D.C
Language: eng
Number of pages: 111
Subjects: Financial instruments -- Taxation -- Law and legislation.
Description: 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. Explores the possibility of arriving at consistent treatment of these instruments to provide greater certainty for both tax administrators and the financial markets.
Notes: Issued also in French under title: Imposition des nouveaux instruments financiers.