Taxing of Financial Arrangements: Changes to Come

Journal
Joseph, A.
Australia
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2013 (Volume 15), No. 2
FormatPDF
EUR
40
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45
(VAT excl.)

This article considers an exposure draft released in January 2013 which contains proposed measures to clarify and monitor the implementation of the specified methods for calculating gains and losses of financial arrangements, especially hedging arrangements.