Tax treatment of financial futures : Spain

Journal
Ramirez, E.; Carreno, F.; Ferrer, C.
Spain
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2000 (Volume 2), No. 5
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Part of a comparative survey describing the accounting and taxation aspects of financial futures in Ireland, Italy and Spain.