Characterization of credit default swaps for tax purposes

Journal
Peter, A.F.
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2006 (Volume 8), No. 1
Format/Price
JournalUSD 45

Very comprehensive, scientific article systematically addressing the issue of credit default swap characterization for the purposes of US federal taxation. The comparability of the instrument to other contract types (guarantee, insurance, notional principal contracts, options, etc.) is analysed and discussed in detail.