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Netherlands - Hedge Accounting Continued: The Greeks

Country:
Netherlands
Author:
B. van Kasteren
Issue:
Derivatives & Financial Instruments, 2014 (Volume 16), No 4
Published:
22 July 2014
The author provides an overview of the main theoretical and practical difficulties involved in tax accounting of non-standard financial instruments in hedging scenarios, focusing on the most recent developments in the Delta Hedging case.
 
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