Tax treatment of index participation units

Journal
Muyldermans, J.; De Haen, K.; Jeunen, T.
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2002 (Volume 4), No. 1
PriceUSD 45

Brief outline of the characteristics of index participation units as well as the context in which they are traded. Elaboration on the accounting guidelines and some conclusions on the Belgian tax treatment of these instruments.