Characterization of credit default swaps for tax purposes

Journal
Author
Peter, A.F.
Country
United States
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2006 (Volume 8), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Very comprehensive, scientific article systematically addressing the issue of credit default swap characterization for the purposes of US federal taxation. The comparability of the instrument to other contract types (guarantee, insurance, notional principal contracts, options, etc.) is analysed and discussed in detail.