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Tax Challenges of Financial Derivatives by vineet_bm is a document available to read on EtoBox.

This presentation discusses the challenges in taxation of innovative financial instruments. It notes that identifying different income elements of complex derivatives is difficult, and taxation based solely on cash flows may lead to zero tax on income. Mark-to-market valuation rules are necessary to apply income tax properly. It also explains the taxation of fixed-floating interest rate swaps using cash flow and mark-to-market approaches over a 5 year term, and breaks down the components of the mark-to-mark

Author

vineet_bm

Language

EN