Bifurcation or Integration: The Choice of Method To Tax Compound Financial Instruments

Journal
Author
Tang, J.
Country
International
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2016 (Volume 18), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author considers the two competing approaches to the taxation of compound financial instruments, namely bifurcation and integration. Special attention is paid to the US history of addressing this issue.