Abstract
This chapter provides a brief introduction to financial derivative instruments and the complex tax policy issues that they raise. It continues with a brief discussion of current tax law as it applies to options, forwards and swaps, and other complex financial derivatives.
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Lessambo, F.I. (2016). Taxation of Derivatives. In: International Aspects of the US Taxation System. Palgrave Macmillan, New York. https://doi.org/10.1057/978-1-349-94935-9_15
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DOI: https://doi.org/10.1057/978-1-349-94935-9_15
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Publisher Name: Palgrave Macmillan, New York
Print ISBN: 978-1-349-94934-2
Online ISBN: 978-1-349-94935-9
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