Tax treatment of index participation units

Journal
Author
Muyldermans, J.; De Haen, K.; Jeunen, T.
Country
Belgium
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2002 (Volume 4), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Brief outline of the characteristics of index participation units as well as the context in which they are traded. Elaboration on the accounting guidelines and some conclusions on the Belgian tax treatment of these instruments.