Taxation of new financial instruments.
Series: OECD documentsPublication details: Paris : Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre [distributor], c1994.Description: 111 p. ; 27 cmISBN:- 9264141618
| Item type | Current library | Home library | Call number | Materials specified | Copy number | Status | Date due | Barcode | |
|---|---|---|---|---|---|---|---|---|---|
| RARE BOOKS | PERPUSTAKAAN TUN SERI LANANG | PERPUSTAKAAN TUN SERI LANANG DOKUMEN-P. TUN SERI LANANG (ARAS 5) | OECD 3 T395 1994 (Browse shelf(Opens below)) | 1994 | 1 | Available | 00001297690 |
Issued also in French under title: Imposition des nouveaux instruments financiers.
I. Introduction -- II. Interest rate swaps -- III. Financial futures -- IV. Options to buy shares -- V. Deep discount bonds -- VI. Relevance of accountancy standards and practices -- VII. Domestic treatment of financial instruments -- VIII. Relevance of tax treaties -- IX. Conclusions and suggestions -- Appendix I: Analysis of the country replies to the questionnaire. Questionnaire on the taxation of new financial instruments -- Appendix II: Examples of tax problems resulting from the use of new financial instruments -- Appendix III: Glossary on new financial instruments.
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