Tax Treatment of Derivative Financial Instruments Under the Netherlands-US Tax Treaty PDF Download
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Author: Raymond Looze
Publisher:
ISBN:
Category : Derivative securities
Languages : en
Pages : 64
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Book Description
This book deals with the tax treatment of derivative financial instruments in the Netherlands and the USA. The main characteristics of option-based and future based contracts including swaps, are described.
Author: Raymond Looze
Publisher:
ISBN:
Category : Derivative securities
Languages : en
Pages : 64
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Book Description
This book deals with the tax treatment of derivative financial instruments in the Netherlands and the USA. The main characteristics of option-based and future based contracts including swaps, are described.
Author:
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 52
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Book Description
Author: Netherlands
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 24
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Book Description
Author: Sven-Eric Bärsch
Publisher: Springer Science & Business Media
ISBN: 3642324576
Category : Business & Economics
Languages : en
Pages : 406
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Book Description
Despite the enormous diversity and complexity of financial instruments, the current taxation of hybrid financial instruments and the remuneration derived therefrom are characterized by a neat division into dividend-generating equity and interest-generating debt as well as by a coexistence of source- and residence-based taxation. This book provides a comparative analysis of the classification of hybrid financial instruments in the national tax rules currently applied by Australia, Germany, Italy and the Netherlands as well as in the relevant tax treaties and EU Directives. Moreover, based on selected hybrid financial instruments, mismatches in these tax classifications, which lead to tax planning opportunities and risks and thus are in conflict with the single tax principle, are identified. To address these issues, the author provides reform options that are in line with the dichotomous debt-equity framework, as he/she suggests the coordination of either tax classifications or tax treatments.
Author:
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 52
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Book Description
Author: Xavier Oberson
Publisher: IBFD
ISBN: 9087220987
Category : Double taxation
Languages : en
Pages : 457
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Book Description
"Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regarding exchange of information, a number of contracting states have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are considered extensively in this edition. As Switzerland has steadily aligned itself with international principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have become less relevant. Nevertheless, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations"--Foreword (page vii).
Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 1510
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Book Description
Author:
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 1140
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Book Description
Author: Niklas Schmidt
Publisher: Kluwer Law International B.V.
ISBN: 9403523514
Category : Law
Languages : en
Pages : 677
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Book Description
The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated: sales; exchanges; receipt as remuneration; forks; airdrops; mining; staking; initial coin offerings; security token offerings; and initial exchange offerings. Contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets. Reporting requirements and enforcement are also covered. Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions.
Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Financial instruments
Languages : en
Pages : 548
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Book Description
