Among others:
- revenue and costs to obtain revenue from the conclusion, continuation, implementation, cancellation and sale of rights from derivative financial instruments,
- valuation of financial instruments,
- method of clearing contracts (actual or unreal),
- the purpose of concluding contracts (speculation, hedging or otherwise),
- calculation of exchange rate differences related to foreign exchange derivative financial instruments,
- determining the profits and losses of the transactions themselves.
Furthermore, the study includes a tax analysis of specific transactions in financial instruments related to the restructuring of entities, the conclusion of the transactions between related parties (transfer pricing) and the valuation of derivatives and foreign exchange transactions for tax purposes.
Addressees:
The publication is intended mainly for management staff and senior staff of entities carrying out transactions on derivatives, in particular for employees of financial institutions and international corporations. He will also be interested in tax advisers, lawyers and legal advisers.
Publisher: Wolters Kluwer
Lead Editor: Kinga Puton
ISBN: 978-83-264-3260-6
Author
Andrzej Dmowski - Mr Andrzej Dmowski summarized in the publication published by the University of Warsaw and the Tax Law Circle of the University of Warsaw, issues related to manipulations in the field of determining income from transactions on financial derivatives and factors affecting the model of taxation of derivatives of financial instruments.