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Principles of Taxation of the Structural Instruments Based on Derivatives

Author

Listed:
  • Tatiana Yu. Safonova

    (Russian Presidential Academy of National Economy and Public Administration)

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.

Suggested Citation

  • Tatiana Yu. Safonova, 2016. "Principles of Taxation of the Structural Instruments Based on Derivatives," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 60-69, April.
    • Handle: RePEc:fru:finjrn:160205:p:60-69
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    More about this item

    Keywords

    derivative; structural instrument; hedging; structural deposit; revenue stabiliser; taxation;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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