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
ContributorsOberson, Xavier
Number of pages103
PublisherZürich : Schulthess
Collection
- Publications du Centre d'études juridiques européennes
Publication date1993
Keywords
- Droit fiscal
- Swap
- Suisse
- Etats-Unis
- Impôt sur le revenu du capital
- Bankenrecht
- Bewilligungsverfahren
- Steuer
- Juristische Person
- Steuerpflicht
- Swapvertrag
- Schweiz
- Droit bancaire
- Procédure d'autorisation
- Impôt
- Personne morale
- Assujettissement(impôt)
- Contrat de swap
- Suisse(état)
Affiliation entities Not a UNIGE publication
Citation (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)
Main files (1)
Book (Published version)
Identifiers
- PID : unige:46147
ISBN3725530734
