Taxation of new financial instruments. 

 - Paris :  Washington, D.C. :  Organisation for Economic Co-operation and Development ;  OECD Publications and Information Centre [distributor],  c1994. 
 - 111 p. ;  27 cm. 
 - OECD documents. .
 - OECD documents. .
<br/><br/> Issued also in French under title: Imposition des nouveaux instruments financiers. 
<br/><br/>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. 
<br/><br/><label>ISBN: </label>9264141618 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Financial instruments--Taxation--Law and legislation.