000			01934cam a2200313 a 4500
005			20250930110016.0
008			140313s1994 fr m a000 0 eng d
020			_a9264141618
039		9	_a201403131301 _bjamain _y08-18-1999 _zload
040			_aOHIO _cUKM
090			_aOECD 3 _bT395 1994
245	0	0	_aTaxation of new financial instruments.
260			_aParis : _bOrganisation for Economic Co-operation and Development ; _aWashington, D.C. : _bOECD Publications and Information Centre [distributor], _cc1994.
300			_a111 p. ; _c27 cm.
490	1		_aOECD documents.
500			_aIssued also in French under title: Imposition des nouveaux instruments financiers.
505	0		_aI. 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.
650		0	_aFinancial instruments _xTaxation _xLaw and legislation.
710	2		_aOrganisation for Economic Co-operation and Development. _943115
776	0	8	_iOnline version: _tTaxation of new financial instruments. _dParis : Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre [distributor], c1994 _w(OCoLC)655595741.
830		0	_aOECD documents.
907			_a.b12294044 _b2024-01-03 _c2019-11-12
942			_c8 _n0 _kOECD 3 T395 1994
914			_avtls000236661
990			_ajm
991			_aKoleksi Dokumen
998			_at _b1999-05-08 _cm _da _feng _gfr _y0 _z.b12294044
999			_c230753 _d230753