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The Constitutional Court has made its first ruling that the provision in the Income Tax Act allowing capital gains tax to be imposed on overseas derivatives trading does not violate the Constitution.

Derivatives are certainly having their day in the sun. Congress is considering new tax treatment for certain derivatives, including prepaid derivative contracts and exchange-traded notes (ETNs). The ...

Ottawa is proposing two measures in this year’s federal budget affecting the tax treatment of derivatives, sophisticated financial instruments whose value is derived from the value of an underlying ...

Sen. Ron Wyden, D-Ore., the ranking Democrat on the Senate Finance Committee, released a legislative discussion draft Wednesday to lay the groundwork for tax reform in the area of financial ...