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Title

Issues in the tax treatment of international interest rate and currency swap transactions : an analysis of the tax treatment of interest rate and currency swap transactions in the United States, Switzerland and under the OECD model

Author
Publication Zürich: Schulthess, 1993
Collection Publications du Centre d'études juridiques européennes
Description 103 p.
Keywords Droit fiscalSwapSuisseEtats-UnisImpôt sur le revenu du capitalBankenrechtBewilligungsverfahrenSteuerJuristische PersonSteuerpflichtSwapvertragSchweizDroit bancaireProcédure d'autorisationImpôtPersonne moraleAssujettissement(impôt)Contrat de swapSuisse(état)
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ISBN: 3725530734
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(ISO format)
OBERSON, Xavier. Issues in the tax treatment of international interest rate and currency swap transactions : an analysis of the tax treatment of interest rate and currency swap transactions in the United States, Switzerland and under the OECD model. Zürich : Schulthess, 1993. (Publications du Centre d'études juridiques européennes) https://archive-ouverte.unige.ch/unige:46147

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Deposited on : 2015-02-02

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