Tax treatment of index participation units

Journal
Muyldermans, J.; De Haen, K.; Jeunen, T.
Belgium
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2002 (Volume 4), No. 1
FormatPDF
EUR
40
| USD
45 (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.