From a structural perspective, this article is divided into two parts. The first part deals with the perception of investments from global Investors at a macroeconomic level. In this respect, the goal is to assess the impact of the direct tax policies related to profits derived from investments...

It is a widespread view that derivatives played a crucial role during the recent financial and economic crisis. This opinion manifested in headlines such as “Why Derivatives Caused Financial Crisis” and derivatives have been termed “Financial Weapons of Mass Destruction”. However, the...