Taxation of derivatives and financial instruments

Journal
Almeida Prado, Ruiz F. de; Rosanova Galhardo, L.
Brazil
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 1999 (Volume 1), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article the authors discuss the access to the international swap market, the domestic swap market, tax aspects of international hedging transactions, and the taxation of hedging transactions carried out on the Brazilian market.