Principles of Taxation of the Structural Instruments Based on Derivatives

Tatiana Yu. Safonova ()
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Tatiana Yu. Safonova: Russian Presidential Academy of National Economy and Public Administration

Finansovyj žhurnal — Financial Journal, 2016, issue 2, 60-69

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.

Keywords: derivative; structural instrument; hedging; structural deposit; revenue stabiliser; taxation (search for similar items in EconPapers)
JEL-codes: H22 H25 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:160205:p:60-69

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