Tax treatment of domestic and cross-border securities lending transactions : Ireland

Type

Journal

Author

O'Leary, J.

Published Date

February 1, 2001

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2001 (Volume 3), No. 1

Part of a comparative survey of the legal, regulatory and tax treatment of domestic and cross-border securities lending transactions in Ireland, Switzerland and the United Kingdom.

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Tax treatment of domestic and cross-border securities lending transactions : Ireland