Derivatives and Financial Instruments, IBFD, July/August 1999

Viva Hammer outlines the major US Federal income tax consideration in analyzing credit derivatives, focusing on the taxation of total return swaps and credit put options. Read the full text here or download -> DFI-1999-7 CDS

Derivatives Tax, Regulation, Finance, November 1998

Credit Derivatives, ed. Satyajit Das, John Wiley, 1998

Equity Derivatives: Applications in Risk Management, Risk Publications, 1997

Tax Management Financial Products Report, November 1997

This article addresses three basic type of equity derivatives: options, forwards/ futures and swaps. Each is examined from the perspective of several fundamental tax questions: time, character, source withholding and tax ownership

Read the full text here or download the article TMFPR 1997 Equity Derivatives

Tax Management Memorandum, October 1997

Tax Management Financial Products Report, August 1997

In this article, Viva writes about, role in which the globalization of the world economy has brought to the importance of foreign currency derivatives. Read the full text here or download the text here TMFPR 1997 FX

Tax Notes, July 1997

In this article, Viva Hammer Reviewed “Taxation of Financial Instruments” by Clack Boardman Callaghan

Click for the full review here or download here: TNT 1997-7 Taxn of Financial Instruments

Derivatives Strategy, June 1997

Tax Notes, June 1997

Download here: TNT 1997-6 Derivatives Demystified Twice

or Read the Full Text here