The tax treatment of credit default swap proceeds : Spain

Journal
Author
Medina, E.R.; Carreno, F.
Country
Spain
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 1999 (Volume 1), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Part of a comparative survey providing a guidance in solving the problems arising in the tax treatment of credit default swaps.