Hyperinflaction in Argentina tax consecuences for investors in Argentine debt and derivatives by Stephen D. Fisher
By: Fisher, Stephen D
.
Material type: 
ArticlePublisher: 2019Subject(s): INFLACION | DEUDA PUBLICA | INVERSIONES | IMPUESTOS | ARGENTINA
In:
Tax Notes International v. 95, n. 2, July 8 2019, p. 123-132Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/95/2-1 (Browse shelf) | Available | OP 138-Bis/2019/95/2-1 |
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| OP 138-Bis/2019/95/14-3 Applying Articles 9 and 24 of the OECD Model to thin capitalization rules | OP 138-Bis/2019/95/14-4 Belgium and Luxembourg cosider physical presence change in double tax treaty | OP 138-Bis/2019/95/2 Tax Notes International | OP 138-Bis/2019/95/2-1 Hyperinflaction in Argentina | OP 138-Bis/2019/95/2-2 A transactional approach tor parent debt guarantee fees | OP 138-Bis/2019/95/2-3 Transfer pricing and the right to use intangibles in Nigeria | OP 138-Bis/2019/95/3 Tax Notes International |
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.
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