TY  - BOOK
ED  - Organisation for Economic Co-operation and Development.
TI  - Taxation of new financial instruments
T2  - OECD documents
SN  - 9264141618
PY  - 1994///
CY  - Paris, Washington, D.C.
PB  - Organisation for Economic Co-operation and Development, OECD Publications and Information Centre [distributor]
KW  - Financial instruments
KW  - Taxation
KW  - Law and legislation
N1  - 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
ER  -