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International - Bifurcation or Integration: The Choice of Method To Tax Compound Financial Instruments

Country:
International
Author:
J. Tang
Issue:
Derivatives & Financial Instruments, 2016 (Volume 18), No 6
Published:
13 January 2017
The author considers the two competing approaches to the taxation of compound financial instruments, namely bifurcation and integration. Special attention is paid to the US history of addressing this issue.
 
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