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- catalog contributor b6430702.
- catalog created "c1994.".
- catalog date "1994".
- catalog date "c1994.".
- catalog dateCopyrighted "c1994.".
- catalog description "I. Introduction -- II. Interest rate swaps -- III. Financial futures -- IV. Options to buy shares -- V. Deep discount bonds -- VI. Relevance of accountancy standards and practices -- VII. Domestic treatment of financial instruments -- VIII. Relevance of tax treaties -- IX. Conclusions and suggestions -- Appendix I: Analysis of the country replies to the questionnaire. Questionnaire on the taxation of new financial instruments -- Appendix II: Examples of tax problems resulting from the use of new financial instruments -- Appendix III: Glossary on new financial instruments.".
- catalog extent "111 p. ;".
- catalog hasFormat "Taxation of new financial instruments.".
- catalog identifier "9264141618 (pbk.)".
- catalog isFormatOf "Taxation of new financial instruments.".
- catalog isPartOf "OECD documents".
- catalog issued "1994".
- catalog issued "c1994.".
- catalog language "eng".
- catalog publisher "Paris : Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre, distributor],".
- catalog relation "Taxation of new financial instruments.".
- catalog subject "Bonds Taxation.".
- catalog subject "Financial instruments Taxation Law and legislation.".
- catalog subject "HJ5901 .T38 1994".
- catalog subject "Securities Taxation.".
- catalog tableOfContents "I. Introduction -- II. Interest rate swaps -- III. Financial futures -- IV. Options to buy shares -- V. Deep discount bonds -- VI. Relevance of accountancy standards and practices -- VII. Domestic treatment of financial instruments -- VIII. Relevance of tax treaties -- IX. Conclusions and suggestions -- Appendix I: Analysis of the country replies to the questionnaire. Questionnaire on the taxation of new financial instruments -- Appendix II: Examples of tax problems resulting from the use of new financial instruments -- Appendix III: Glossary on new financial instruments.".
- catalog title "Taxation of new financial instruments.".
- catalog type "text".