Taxation of new financial instruments. - Organisation for Economic Co-operation and Development (Paris : Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre [distributor], 1994)
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.
Issued also in French under title: Imposition des nouveaux instruments financiers.
Keywords: Financial instruments -- Taxation -- Law and legislation