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Recent Developments - United States - Mark-to-Market Swap Valuation: The Bank One Case - The recent US tax court decision in the Bank One case underscores the urgent need for the f...
Joseph, Anton - In: Derivatives & financial instruments 9 (2007) 1, pp. 30
Persistent link: https://www.econbiz.de/10007611359
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Recent Developments - United States - Domestic Reverse Hybrids: Recharacterization of Deemed Interest Payments as Dividends - A July 2006 IRS Legal Memorandum reflects the US inten...
Joseph, Anton - In: Derivatives & financial instruments 9 (2007) 1, pp. 28-29
Persistent link: https://www.econbiz.de/10007611360
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Australia - Foreign Insurers and Captives: Licensing and Prudential Supervision Two Australian regulatory bodies, ASIC and APRA, oversee financial service providers and insurers; t...
Joseph, Anton - In: Derivatives & financial instruments 9 (2007) 1, pp. 18-20
Persistent link: https://www.econbiz.de/10007611363
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Recent Developments - Jersey - Goods and Services Tax: Incentives for Investment Funds
Joseph, Anton - In: Derivatives & financial instruments 9 (2007) 5, pp. 182
Persistent link: https://www.econbiz.de/10007880061
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United States - Regulating Hedge funds: Increasing Role of SEC and FASB - The collapse of Enron followed by similar disasters which revealed the festering crises in corporate Ameri...
Joseph, Anton - In: Derivatives & financial instruments 9 (2007) 5, pp. 139-144
Persistent link: https://www.econbiz.de/10007880068
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Recent Developments - United States - Fair Value Option Now Available under New Financial Accounting Standard
Joseph, Anton - In: Derivatives & financial instruments 9 (2007) 2, pp. 68
Persistent link: https://www.econbiz.de/10007740176
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Recent Developments - Cayman Islands - Changes to Mutual Funds Law
Joseph, Anton - In: Derivatives & financial instruments 9 (2007) 2, pp. 67
Persistent link: https://www.econbiz.de/10007740177
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Recent Developments - Australia - Hedge Effectiveness Test To Undergo Changes - This article focuses on the changes proposed to hedge-effectiveness testing in IAS 39, the anticipat...
Joseph, Anton - In: Derivatives & financial instruments 14 (2012) 3, pp. 150-153
Persistent link: https://www.econbiz.de/10009991546
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Australia - FATCA-Exempting Deemed-Compliant Foreign Financial Institutions and Intergovernmental Agreements - In light of reporting obligations under the Foreign Accounts Tax Comp...
Joseph, Anton - In: Derivatives & financial instruments 14 (2012) 6, pp. 289-292
Persistent link: https://www.econbiz.de/10010065906
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Australia - Impact of Investment Manager Regime on Foreign Funds - The author considers the recently passed Investment Manager Regime, which concerns the taxation of certain foreig...
Joseph, Anton - In: Derivatives & financial instruments 14 (2012) 6, pp. 309-311
Persistent link: https://www.econbiz.de/10010065911