Taxation Of Equity Derivatives
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The Taxation Of Equity Derivatives And Structured Products
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Author : T. Rumble
language : en
Publisher: Springer
Release Date : 2002-12-03
The Taxation Of Equity Derivatives And Structured Products written by T. Rumble and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-12-03 with Business & Economics categories.
The taxation of equity derivatives and structured products is analyzed in detail by Tony Rumble and his contributors, Mohammed Amin and Ed Kleinbard. The book covers the financial and tax technical analysis of issues relating to equity derivatives and structured products. Part 1 examines the derivatives building blocks and financial market/corporate finance drivers of the equity derivatives and financial products market, and includes case studies of typical and landmark transactions. Part 2 looks at the tax technical rules in each of the target countries - the US, UK and Australia - and examines the specific products highlighted in the first part of the book. Case studies of significant transactions are included where necessary.
Taxation Of Equity Derivatives
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Author : Sam Chen
language : en
Publisher:
Release Date :
Taxation Of Equity Derivatives written by Sam Chen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on with Derivative securities categories.
" ... analyzes the tax consequences of transactions involving equity derivatives. After discussing "traditional" equity derivatives, the portfolio discusses more "modern" equity derivatives that have arisen in recent years. The portfolio then turns to a discussion of special issues that arise when corporations take positions in their own stock."
Taxation Of Non Equity Derivatives
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Author : L. G. Harter (Lawyer)
language : en
Publisher:
Release Date :
Taxation Of Non Equity Derivatives written by L. G. Harter (Lawyer) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on with Derivative securities categories.
... reviews the U.S. federal income taxation of derivative transactions other than equity derivatives. The taxation of equity derivatives is reviewed in a separate portfolio. See 188 T.M., Taxation of Equity Derivatives. This Portfolio is divided into eight main parts.
The Use Of Derivatives In Tax Planning
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Author : Frank J. Fabozzi, CFA
language : en
Publisher: John Wiley & Sons
Release Date : 1998-06-20
The Use Of Derivatives In Tax Planning written by Frank J. Fabozzi, CFA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-06-20 with Business & Economics categories.
The Use of Derivatives in Tax Planning provides insightful and in-depth coverage of timely issues including: tax treatments of notional principal contracts, taxation of credit derivatives, derivative tax planning applications for fixed-income instruments, using derivatives to shift income, enhancing after-tax returns, working with the straddle rules of tax code sections 1092 and 263(g), derivatives in the charitable world, using OTC equity derivatives for high-net-worth individuals, corporate applications of derivatives, synthetic exchangeables and convertibles, and structures and selected tax issues.
Taxation Of Derivatives
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Author : Oktavia Weidmann
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2015-07-16
Taxation Of Derivatives written by Oktavia Weidmann and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-07-16 with Law categories.
The exploding use of derivatives in the last two decades has created a major challenge for tax authorities, who had to develop appropriate derivatives taxation rules that strike a balance between allowing capital markets to function effectively by removing artificial tax barriers and at the same time protecting their countries' tax base from tax avoidance schemes that utilise these instruments. Derivatives exist in a vast variety and complexity and new forms or combinations of existing forms appear ad hoc as new risk categories emerge and companies seek to invest in or hedge these risks. This very thorough book discusses and analyses taxation issues posed by derivatives used in domestic as well as in cross-border transactions. In great detail the author presents approaches that can be adopted by tax legislators to solve these problems, clarifying her solutions with specific reference to components of the two most important domestic tax systems in relation to derivatives in Europe, those of the United Kingdom and Germany. Examples of derivatives transactions and arbitrage schemes greatly elucidate the nature of derivatives and how they can be effectively taxed. The following aspects of the subject and more are covered: – basic economic concepts in the context of derivatives such as replication, put-call-parity, hedging and leverage; - designing a suitable definition of derivatives in domestic tax law; - achieving coherence in domestic tax rules by applying a 'special regime approach' versus an 'integrative approach' and the distinction of income and capital, equity and debt; - alignment of accounting standards and taxation rules and the application of fair value accounting for tax purposes; - how to tax hedged positions and post-tax hedging schemes; - taxation of structured financial products and hybrid instruments with focus on bifurcation and integration approaches and the recent BEPS discussion drafts on hybrid mismatch arrangements; - refining the 'beneficial ownership' – concept in domestic law and in tax treaties and an analysis of recent case law; - withholding taxes in the context of domestic and cross-border dividend tax arbitrage schemes; and - tackling derivatives tax arbitrage effectively in anti-avoidance legislation. By providing an in-depth analysis of corporate taxation issues that arise in domestic as well as in cross-border derivatives transactions, this book is not only timely but of lasting value in the day-to-day work of tax lawyers and tax professionals in companies, banks and funds, and is sure to be of interest to government officials, academics and researchers involved with financial instruments taxation.
Taxation Of Investment Derivatives
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Author : Antti Laukkanen
language : en
Publisher: IBFD
Release Date : 2007
Taxation Of Investment Derivatives written by Antti Laukkanen and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Bonds categories.
This dissertation aims to provide a comprehensive overview of the taxation of investment derivatives and the relationship between the derivatives and the accrual and realization methods. Investment derivatives, such as convertible bonds, include an initial investment and a derivative (an option) to buy or sell or to participate in the value movements of some underlying property. The principal focus of this study is on three universal tax issues, namely valuation, timing and the taxation of unrealized gains. As a common principle, interest income and capital gains are treated more similarly in corporate taxation than in individual taxation. Moreover, the taxation of financial instruments is currently in a turn-around phase in several countries, not least because of the implementation of the IFRS rules in accounting and the related fair value principle. The obligation to use fair values in accounting apparently motivates tax legislators to strive to use the same principles in taxation as well. The comparative method plays a major role in this study by examining the tax legislations and the tax practices of different countries. An in-depth analysis of the similarities and differences of tax laws and practices in the United States, the United Kingdom, Germany, Finland and Sweden is provided. This is of particular interest as the underlying components, single and often specified financial derivatives, are basically identical. While this study does not deal with individual tax treaties or bilateral transactions, the OECD Model is scrutinized in order to highlight the underlying principles of the given recommendations, especially with respect to interest income and capital gains. Due to the increasing importance of IFRS rules in accounting, the study is not limited to tax law, but also looks at issues from the perspective of finance, accounting and economics.
Nism X Taxmann S Taxation In Securities Markets Guide For Income Tax Gst Implications Of 30 Securities Market Transactions Relevant To Traders Investors And Various Market Intermediaries
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Author : NISM (An Educational Initiative of SEBI)
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2023-08-01
Nism X Taxmann S Taxation In Securities Markets Guide For Income Tax Gst Implications Of 30 Securities Market Transactions Relevant To Traders Investors And Various Market Intermediaries written by NISM (An Educational Initiative of SEBI) and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-08-01 with Education categories.
This book provides complete information about the Income-tax & GST implications of the securities market transactions covering 30+ securities. This book is divided into three sections, covering provisions applicable to traders, & investors: • Introduction to Securities Markets and Securities • Provisions in Respect of Investors • Provisions in Respect of Traders This book will also benefit all those who want to learn about the taxation concepts and aspects relating to the products and intermediaries of the Securities Markets. The Present Publication is the August 2023 workbook version, authored & published exclusively by Taxmann for NISM Certification Examination XX [Taxation in Securities Markets], with the following noteworthy features: • [Know the Basics] of the Indian Securities Market-Structure, Participants, Products and Features • [Know the Basic Concepts] in Taxation, Capital Gains, Sources of Income, etc. • [Understand the Taxation of Products] available in the market viz., Equity, Debt, ESOPs, Exchange Traded Funds, Alternate Investment Funds, Real Estate Investment Trusts, Infrastructure Investment Trust and Derivative products • Taxation in the hands of the Intermediaries, Foreign Portfolio Investors, IFSC Units etc. The contents of the book are as follows: • Introduction to Securities Markets and Securities o Concepts in Taxation o Capital Gains o Income from other Sources • Provisions in Respect of Investors o Taxation of Debt Products o Taxation of Equity Products o Taxation of other Products • Provisions in Respect of Traders o Business Income o Taxation in the hands of the Intermediaries o Taxation – In the hands of the Foreign Portfolio Investor (FPIs) o Tax Implications of IFSC o Tax Provisions for Special Cases o Indirect Taxes in Securities Markets • Annexures o Maintenance of Accounts o Due Date for Filing of Income-tax Return o Penalty for Non-Compliance o Summarized Tax Table – Product-wise o Tax Rates for Assessment Year 2024-25 o Deductions under Income-tax Act o Exemptions under Income-tax Act o Tax on Transfer of Securities o Cost Inflation Index
Taxmann X Nism S Equity Derivatives Insights Into Strategies Risk Management Regulatory Norms Elucidates Derivative Products Trading Mechanisms Investor Protection Practices
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Author : NISM (An Educational Initiative of SEBI)
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2023-07-26
Taxmann X Nism S Equity Derivatives Insights Into Strategies Risk Management Regulatory Norms Elucidates Derivative Products Trading Mechanisms Investor Protection Practices written by NISM (An Educational Initiative of SEBI) and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-07-26 with Law categories.
This book seeks to create a common minimum knowledge benchmark for associated persons functioning as approved users and sales personnel of the trading member of an equity derivatives exchange or equity derivative segment of a recognised stock exchange. This book covers the following topics: • Basics of Equity Derivatives • Trading Strategies using Equity Futures and Equity Options • Clearing, Settlement and Risk Management • Regulatory Environment in which Equity Derivatives operate in India This book will be helpful for all those who want to understand better various derivatives products available in the Indian equity derivatives markets. The Present Publication is the May 2023 workbook version, published exclusively by Taxmann for NISM Certification Examination VIII [Equity Derivatives], with the following coverage: • Basics of Derivatives • Understanding the Index • Introduction to Forwards and Futures • Introduction to Options • Strategies using Equity Futures and Equity Options • Trading Mechanism • Introduction to Clearing and Settlement System • Legal and Regulatory Environment • Accounting and Taxation • Sales Practice and Investor Protection Services
Taxation Of Loan Relationships And Derivative Contracts
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Author : David Southern
language : en
Publisher: A&C Black
Release Date : 2012-06-01
Taxation Of Loan Relationships And Derivative Contracts written by David Southern and has been published by A&C Black this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-06-01 with Business & Economics categories.
The ninth edition of this well-established work offers comprehensive coverage of all aspect of the taxation of loan relationships and derivative contracts in the UK. It covers the UK's IAS 32/39 and FRS 25/26, loan relationships under IAS, impairment losses and connected company rules, the derivative contracts rules, bifurcation of convertibles, transfer pricing domestic and international, the disregard rules on tax hedging, matching and functional currencies, reconstructions and mergers, repos and stock lending, anti-avoidance rules, corporate debt, loan relationships, derivative contracts, securities taxation, and debt impairment. Particular emphasis is placed on providing worked examples and planning guidance.
Financial Products Taxation Regulation And Design 2022
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Author : Andrea S. Kramer
language : en
Publisher:
Release Date : 2021-12-30
Financial Products Taxation Regulation And Design 2022 written by Andrea S. Kramer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-12-30 with categories.
Now in its fourth edition, this two-volume bound book provides a road map to work one's way through the tax and regulatory maze of financial products. It details the policies, rules, and interpretations that govern the federal regulation and taxation of securities, crypto currencies, commodities, options, derivatives, and hybrid products. It provides reliable answers to questions about financial markets, financial products, and market participants, and it will help with planning transactions and defending challenged tax positions.