29. April 2015 Hedging gain not taxable with main transaction The Supreme Tax Court has held that the gain from the early abandonment of a hedge is to be taxed as a separate item, rather than as part of the results of the main Transaction. Kategorien: Supreme Tax Court casesSchlagwörter: hedge, speculation, interest swap
28. März 2013 Supreme Tax Court ruling on option premium applies to hedges ... The finance ministry has decreed that a Supreme Tax Court ruling that an option premium is expense on the decision not to exercise the option applies to hedges, but not to speculations. Kategorien: Official PronouncementsSchlagwörter: hedge, option premium, speculation, forw ...
