United States
The derivatives market in the US continues to grow, with increasingly complex and sophisticated products being developed in a wide variety of market sectors. This has resulted in increased interest from regulators and legislators. Derivative products deemed to be securities are subject to federal re...
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| Veröffentlicht in: | International financial law review 1994-03, p.35 |
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| container_title | International financial law review |
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| creator | Haroldson, Jeffrey D Kayle, Bruce Puleo, Frank C |
| description | The derivatives market in the US continues to grow, with increasingly complex and sophisticated products being developed in a wide variety of market sectors. This has resulted in increased interest from regulators and legislators. Derivative products deemed to be securities are subject to federal regulation by the Securities and Exchange Commission (SEC), while those deemed to be commodity contracts are subject to plenary federal regulation by the Commodity Futures Trading Commission (CFTC). It is generally recognized that swaps are not securities for purposes of the US federal or state securities laws. In general, swaps, caps, floors and similar financial contracts raise 4 principal US federal income tax issues: 1. the timing of any income, 2. the character of the income, 3. the source of payments under the contract, and 4. under what circumstances the contracts may be integrated with related financial assets or liabilities. |
| format | Magazinearticle |
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This has resulted in increased interest from regulators and legislators. Derivative products deemed to be securities are subject to federal regulation by the Securities and Exchange Commission (SEC), while those deemed to be commodity contracts are subject to plenary federal regulation by the Commodity Futures Trading Commission (CFTC). It is generally recognized that swaps are not securities for purposes of the US federal or state securities laws. In general, swaps, caps, floors and similar financial contracts raise 4 principal US federal income tax issues: 1. the timing of any income, 2. the character of the income, 3. the source of payments under the contract, and 4. under what circumstances the contracts may be integrated with related financial assets or liabilities.</description><identifier>ISSN: 0262-6969</identifier><language>eng</language><publisher>London: Euromoney Institutional Investor PLC</publisher><subject>Agreements ; Commodity futures ; Commodity options ; Criminal liability ; Derivatives ; Federal regulation ; Fraud ; Futures market ; Futures trading ; Income taxes ; Interest rates ; International finance ; Jurisdiction ; Licenses ; Options markets ; Payment systems ; Regulation of financial institutions ; SEC registration ; Securities regulations ; Stock exchanges ; Swap arrangements ; Taxation</subject><ispartof>International financial law review, 1994-03, p.35</ispartof><rights>Copyright Euromoney Publications PLC Mar 1994</rights><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><link.rule.ids>776,780</link.rule.ids></links><search><creatorcontrib>Haroldson, Jeffrey D</creatorcontrib><creatorcontrib>Kayle, Bruce</creatorcontrib><creatorcontrib>Puleo, Frank C</creatorcontrib><title>United States</title><title>International financial law review</title><description>The derivatives market in the US continues to grow, with increasingly complex and sophisticated products being developed in a wide variety of market sectors. 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| fulltext | fulltext |
| identifier | ISSN: 0262-6969 |
| ispartof | International financial law review, 1994-03, p.35 |
| issn | 0262-6969 |
| language | eng |
| recordid | cdi_proquest_reports_233199352 |
| source | HeinOnline Law Journal Library |
| subjects | Agreements Commodity futures Commodity options Criminal liability Derivatives Federal regulation Fraud Futures market Futures trading Income taxes Interest rates International finance Jurisdiction Licenses Options markets Payment systems Regulation of financial institutions SEC registration Securities regulations Stock exchanges Swap arrangements Taxation |
| title | United States |
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