Treatment of the Call Spread options and the premiums associates to financial options in the Income Tax

Treatment of the Call Spread options and the premiums associates to financial options in the Income Tax

In this article, the authors explain the type of treatment the Call Spread options should be given. They argue that these should be treated as a unique derivative and not as one compound by two independent elements. Likewise, they outline the premium as an inherent element in the determination of an...

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Bibliographic Details
Main Authors: Cores Ferradas, Roberto, Valdez Ramírez, Víctor
Format: Others
Language:Español
Published: IUS ET VERITAS 2017
Subjects:
Derivatives
Call Spread Options
Financial Hybrid
Premiums
Option Contract
Income Tax
Derivados
Opciones Call Spread
Híbrido Financiero
Primas
Contrato De Opción
Impuesto A La Renta
Online Access:http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/16370/16775
http://repositorio.pucp.edu.pe/index/handle/123456789/123035

Internet

http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/16370/16775
http://repositorio.pucp.edu.pe/index/handle/123456789/123035

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