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Vol 22 No 12 Dec 17/Jan 18

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Butterworths International Taxation of Financial Instruments and Transactions

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ISBN13: 9780406003652
ISBN: 0406003653
Published: December 1994
Publisher: LexisNexis Butterworths
Format: Hardback
Price: Out of print

This text explains the way in which the rules have developed and examines the underlying concepts of current tax practice and legislation. It provides commentary on the tax treatment of the broad range of equity, debt and derivative transactions which regularly occur in the UK, US and Japan.

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Part 1 UK: equities; debt securities; debt and asset management; traders in securities.
Part 2 Japan: equities; debt securities; debt - hybrid instruments; debt and asset management. Prat 3 US: general US tax principles; equities; debt securities; derivatives and other financial instruments.