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...
| Autor Principal: | Cores Ferradas, Roberto |
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| Otros Autores: | Valdez Ramírez, Víctor |
| Formato: | Artículo |
| Idioma: | Español |
| Publicado: |
IUS ET VERITAS
2017
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| Materias: | |
| Acceso en línea: |
http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/16370/16775 |
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| Sumario: |
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 any gains or losses from the financial options that it is decided to adopt. As an important point, they claim that adopting one specific side about the treatment of the Call Spread options and the premium implies having a viewpoint about their determination in the Income Tax. |
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