The Use of Derivatives in Tax Planning

The Use of Derivatives in Tax Planning
ISBN-10
1883249554
ISBN-13
9781883249557
Category
Business & Economics
Pages
315
Language
English
Published
1998-06-20
Publisher
John Wiley & Sons
Authors
Frank J. Fabozzi, CFA

Description

The Use of Derivatives in Tax Planning provides insightful and in-depth coverage of timely issues including: tax treatments of notional principal contracts, taxation of credit derivatives, derivative tax planning applications for fixed-income instruments, using derivatives to shift income, enhancing after-tax returns, working with the straddle rules of tax code sections 1092 and 263(g), derivatives in the charitable world, using OTC equity derivatives for high-net-worth individuals, corporate applications of derivatives, synthetic exchangeables and convertibles, and structures and selected tax issues.

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