Fisher, Stephen D.
Hyperinflaction in Argentina tax consecuences for investors in Argentine debt and derivatives / by Stephen D. Fisher .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author discusses the tax consequences for holders of debt and cash deposits denominated in, and derivative contracts on, the Argentine peso if the peso is considered hyperinflationary for U.S. tax purposes. He also discusses the hyperinflation rules under IRC section 988 and explores some of their ambiguities.
INFLACION
DEUDA PUBLICA
INVERSIONES
IMPUESTOS
ARGENTINA
Tax Notes International 1048-3306 v. 95, n. 2, July 8 2019, p. 123-132
Hyperinflaction in Argentina tax consecuences for investors in Argentine debt and derivatives / by Stephen D. Fisher .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author discusses the tax consequences for holders of debt and cash deposits denominated in, and derivative contracts on, the Argentine peso if the peso is considered hyperinflationary for U.S. tax purposes. He also discusses the hyperinflation rules under IRC section 988 and explores some of their ambiguities.
INFLACION
DEUDA PUBLICA
INVERSIONES
IMPUESTOS
ARGENTINA
Tax Notes International 1048-3306 v. 95, n. 2, July 8 2019, p. 123-132