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.
By providing an in-depth analysis of corporate taxation issues that arise in domestic as well as in cross-border derivatives transactions, this book is not only timely but of lasting value in the day-to-day work of tax lawyers and tax ...
Offering tax planning help for the tax specialists, this title examines the various regimes involved: foreign exchange transactions; financial instruments; corporate debt; anti-avoidance provisions; and, discussion of the rules introduced ...
See , Saul S. Cohen , “ The Challenge of Derivatives , ” Fordham Law Review , Vol . 63 , No. 6 ( May 1995 ) . See “ Hedge Fund's Bets Are Now Estimated to Total $ 1.25 Trillion , ” The New York Times ( September 26 , 1998 ) , p .
Credit derivatives have become one of the fastest-growing areas of interest in global derivatives and risk management.
The country chapters in this book elucidate the issues foreign investors need to focus on, including tax incentives, the role of rulings, tax deductibility, dealing with the jurisdiction without creating a taxable presence, taxation of ...
It looks at some of the key areas in this field such as succession planning, the use of derivatives and the use of trusts in charitable giving (which has significant taxation implications).
The difference in the tax treatment between assets and stock ?and between investors and traders ?is enormous. This second edition of Sages, Derivatives and Taxation covers the many tax changes since the original edition.
Financial transactions taxes have recently gained attention as a possible means to influence the behavior of financial markets and to reduce destabilizing capital flows.
JCS-5-05. Joint Committee Print. Provides an explanation of tax legislation enacted in the 108th Congress. Arranged in chronological order by the date each piece of legislation was signed into...
Debt and Treasury management occupies an increasing proportion of the work of tax practitioners.