Taxation of index options : Belgium

Journal
Muyldermans, J.; De Haen, K.
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2000 (Volume 2), No. 2
PriceUSD 45

Part of a comparative survey focusing on the tax problems raised in the Belgian, New Zealand and Spanish jurisdictions, by the most common types of index options: Asian options, end-end options, cliquet options, multi-cliquet options, look-back options, lock-in options and step-up options.