Open AccessTowards Equal Tax Treatment of Economically Equivalent Financial Instruments: Proposals for Taxing Prepaid Forward Contracts, Equity Swaps, and Certain Contingent Debt Instruments
Author(s) -
David F. Levy
Publication year - 2022
Publication title -
florida tax review
Language(s) - English
Resource type - Journals
eISSN - 2476-1699
pISSN - 1066-3487
DOI - 10.5744/ftr.1997.1081
Subject(s) - financial instrument , issuer , debt , equity (law) , economics , revenue , finance , notional amount , business , law , political science