Taxation of Financial Instruments and Transactions

Felix I. Lessambo (Autor)

Buch | Hardcover

213 Seiten

2025 | Unabridged edition
Cambridge Scholars Publishing (Verlag)
9781036455040 (ISBN)

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This book provides in depth analysis of the core economic features and federal income tax treatment of financial products, financial transactions, and hybrid instruments. It analyzes the federal taxation regime of debt instruments and securities, such as: Qualified Dividends and Dividend Received Deductions, Original Issue Discount, and Debt Instruments, Coupon Stripping, Notional Principal Contract, Wash Sales and Straddle Related Transactions, Derivatives, Real Estate Investment Trust, Real Estate Mortgage Investment Conduit, Taxation of Structured Products and Securitization, Virtual Asset and Cryptocurrency. The tax treatment benefits and the abuse thereof are well explained. The tax treatments of Hedging Transactions, Foreign currency, and Financial Cash Pooling are expounded in a more understandable manner to both students and practitioners.

Felix I. Lessambo is Adjunct Associate Professor at Fordham University, USA, where he teaches Corporate Tax and Audit & Assurance Services. He was an Associate Professor at Central Connecticut State University School of Business, USA, where he taught Financial Statements Analysis, Global Financial Reporting, and Law & Finance. He authored 25 books in Finance, Banking Law, Taxation; and 175 scientific papers. He has practiced international tax, transfer pricing, and alternative investment management where he structured and advised on hedge funds and private equity cross-border transactions.

Erscheinungsdatum	04.10.2025
Verlagsort	Newcastle upon Tyne
Sprache	englisch
Maße	148 x 212 mm
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
	Wirtschaft ► Betriebswirtschaft / Management
	Wirtschaft ► Volkswirtschaftslehre ► Finanzwissenschaft
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-13	9781036455040 / 9781036455040
Zustand	Neuware