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Introduction to the Taxation of Financial Instruments

Washington, DC

David Cubeta will speak at this event, sponsored by the DC Bar.

This series will provide a practical introduction to the taxation of financial instruments, including debt instruments, derivatives, and special rules and regimes that apply to the taxation of financial transactions. Using real-world examples and problems, faculty panelists will help participants master the tax treatment of financial instruments, including the timing and character of items of income, gain, deduction, and loss derived from such instruments. The economics of various financial instruments will be explained in a practical manner to help participants understand how and why these instruments are used. Finally, the class will focus on special rules and regimes applicable to the taxation of financial transactions.