Forward contracts, one of the instruments that are called derivative instruments in our country, are used extensively in the market. These are often used as a tool because they are not traded in the stock exchange and are valued within the scope of contract liberalization. The instrument in question is used as a tax-veiling tool in the financial market and causes tax evasion. This article gives an idea of the features, types, and how to use the instrument with this feature
Field : Hukuk
Journal Type : Ulusal
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