Template-Type: ReDIF-Article 1.0
Author-Name: Tatiana Yu. Safonova
Author-Email: TSafonova@kpmg.ru
Author-Workplace-Name: Russian Presidential Academy of National Economy and Public Administration
Title: Principles of Taxation of the Structural Instruments Based on Derivatives
Abstract: This article is devoted to taxation of structural instruments, including structural deposits. In the course of the analysis of the most common deals on the market the author develops the main approaches to the forming of special tax regimes to be applied to separate types of derivative strategies depending on their economic origin and organization of cash flows. The author pays special attention to taxation of structural deposits and barrier strategies.
Classification-JEL: H22, H25
Keywords: derivative, structural instrument, hedging, structural deposit, revenue stabiliser, taxation
Journal: Finansovyj žhurnal — Financial Journal
Pages: 60-69
Issue: 2
Year: 2016
Month: April
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2016/2/statyi_2/05.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:160205:p:60-69