March/April 2006  
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Derivatives & Financial Instruments
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Issue No. 2 (2006) of the
Derivatives & Financial Instruments is now available online.
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Number 2 - 2006 contains the following:
 
ARTICLES

International

Inconsistencies in the Tax Treatment of Financial Instruments under the EU Directive and the Switzerland-EU Agreement on Taxation of Savings

Edward F. Greco and Peter Jaeggi

pp. 62-68

India

Tribunal Ruling on Foreign Exchange Forward Contracts: Accounting and Income Tax Issues upon Cancellation

Sanjay Sanghvi

pp. 69-76

Italy
Participating Financial Instruments: Opportunities and Risks
Paola Flora
pp. 77-82
Poland

Tax Treatment of Financial Derivatives

Maciej Wyganowski and Tomasz Janicki

pp. 83-91

RECENT DEVELOPMENTS

Germany

Investment Tax Act

Jürgen Hartmann

pp. 92-107

Ireland
Financial Services Tax Offering

Ted McGrath

pp. 108-115

CUMULATIVE INDEX

Other publications and courses available on Taxation of Financial Instruments:

European Tax Surveys

[Online]

Tax Planning for Expatriates

[Course]

INTERNATIONAL TAXATION OF FINANCIAL INSTRUMENTS