International VAT Monitor

Case Notes: Canada

Finance and Capital Markets (formerly Derivatives & Financial Instruments)

Kirchmayr, S.; Toifl, G.

Tax treatment of currency swap payments received by non-residents : Austria

Finance and Capital Markets (formerly Derivatives & Financial Instruments)

Renard, X.; Rauch, O.

Tax treatment of currency swap payments received by non-residents : France

Finance and Capital Markets (formerly Derivatives & Financial Instruments)

Passarella, L.M.

Taxation of derivatives : the risk as the criterion to determine the source of income from derivatives

Finance and Capital Markets (formerly Derivatives & Financial Instruments)

Edge, S.

Tax treatment of currency swap payments received by non-residents : United Kingdom

Finance and Capital Markets (formerly Derivatives & Financial Instruments)

Rij, M.L.A. van; Brussé, A.

Tax treatment of currency swap payments received by non-residents : Netherlands

Finance and Capital Markets (formerly Derivatives & Financial Instruments)

Zoupa, M.C.; Cozonis, D.M.

Tax treatment of currency swap payments received by non-residents : Greece

Finance and Capital Markets (formerly Derivatives & Financial Instruments)

Rumble, T.; Gibbs, C.

Tax treatment of currency swap payments received by non-residents : Australia

Finance and Capital Markets (formerly Derivatives & Financial Instruments)

Snesar, D.; Goldsack, B.; Snaith, S.

RUSSIA: AMENDMENTS TO THE TAXATION OF SECURITIES AND DERIVATIVES

Finance and Capital Markets (formerly Derivatives & Financial Instruments)

Wyk, K. van; Engelbrecht, H.

Tax treatment of currency swap payments received by non-residents : South Africa

Finance and Capital Markets (formerly Derivatives & Financial Instruments)

Manzitti, A.

Tax treatment of currency swap payments received by non-residents : Italy

Finance and Capital Markets (formerly Derivatives & Financial Instruments)

FRANCE: ADMINISTRATIVE CIRCULAR 4-A-9-98 OF 2 NOVEMBER 1998