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Tables of Contents for The Taxation of Equity Derivatives and Structured Products
Chapter/Section Title
Page #
Page Count
Foreword
vii
PART I THE CORPORATE FINANCE DRIVERS OF FINANCIAL INNOVATION
1
80
Financial Innovation, the Capital Markets and the Efficient Risk Transfer Mechanism
3
25
What is the efficient capital market?
3
7
The role of financial derivatives
10
1
How do financial derivatives transfer risk?
10
3
Innovative structured products and the efficient capital market: validation of the efficiency of structured products
13
8
Structured products and market completeness
21
7
Personal Investments and Financial Innovation
28
30
The economics of saving
28
3
Portfolio theory and innovative financial products
31
5
Active asset allocation v. passive index replication
36
6
Capital protection, income enhancement and financial products
42
1
Case study: Instalment warrants
42
16
Modern Capital Management Techniques and Financial Innovation
58
23
Theories of capital structure (that is, when does capital structure matter?)
58
4
Optimal capital structure and structured products as shareholder value drivers
62
8
Case study: Tier I capital instruments
70
8
Case study: AMP reset preference shares
78
3
PART II TAX TECHNICAL ANALYSIS -- UK, US AND AUSTRALIA
81
159
UK Taxation of Equity Derivatives and Structured Products
83
37
Mohammed Amin
Overview of relevant parts of the UK tax system
83
2
Investments by individuals
85
9
Corporation tax treatment of derivatives transactions
94
21
Bank capital adequacy
115
4
Conclusions
119
1
US Federal Income Taxation of Equity Derivatives
120
63
Edward D Kleinbard
Section 1: Introduction
120
1
Section II: Straddles, wash sales, short sales and other risk-reduction rules
121
6
Section III: Stock loans
127
4
Section IV: Basic equity derivatives: forwards, futures and equity options
131
5
Section V: Equity swaps
136
7
Section VI: Publicly traded instruments based on forward contracts: mandatory exchangeables and mandatory convertibles
143
15
Section VII: Option-based instruments
158
25
Australian Taxation of Equity, Debt and Structured Products
183
57
Overview of the Australian tax system
183
2
Basic tax rules for debt, equity and structured products
185
11
Taxation of Instalments
196
9
Anti-avoidance and tax deductions
205
5
General anti-avoidance rule: Part IV A
210
7
Franking credit trading rules
217
23
References
240
8
Index
248