Processing...
Continue shopping Go to cart

Finland - Amendments to the taxation of derivatives in Finland : recognition at fair value extended

Country:
Finland
Author:
O. Lahdenperä
Issue:
Derivatives & Financial Instruments, 2009 (Volume 11), No 2
Published:
1 April 2009
New Finnish provisions effective from 1 January 2009 subject unrealized gains and losses of financial instruments held for trading purposes, including derivatives, to taxation if the gains and losses are recognized in the profit and loss statement of the company. As the tax treatment of derivatives is linked to the accounting treatment, this article considers, in addition to the taxation of derivatives, the accounting principles concerning these instruments.
 
Order Article