Tax treatment of index participation units : Argentina

Journal
Rapa, G.; Meloni, E.O.
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2004 (Volume 6), No. 3
PriceUSD 45

Part of a comparative survey which intends to address the tax consequences of dematerialized financial instruments which allow the investor to invest in a stock exchange index without having to buy the entire basket of underlying shares in Argentina. Provides an overview of accounting and tax treatment of IPUs in Argentina.