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Title: Tributación de productos financieros de alto riesgo: Los contratos por diferencias (CFD)
Author: Cuadrado Crespo, Lluís
Director: Oliver Cuello, Rafael
Others: Universitat Oberta de Catalunya
Keywords: taxation
contracts for differences
Issue Date: 4-Jun-2017
Publisher: Universitat Oberta de Catalunya
Abstract: In recent years there have been many investors who have been attracted by a financial product whose characteristics present a certain complexity and risk. These financial instruments are denominated contracts for differences or "CFD". It basically consists of a contract between an investor and a broker or issuer where both parties agreed to exchange the difference in the price of an asset between the time of opening of the contract and the closing of said contract. Unlike other financial products, they offer investors the option of maintaining leveraged positions, i.e., the investor must only deposit a fraction of the total value of the investment, in concept of guarantee, which tends to be around 10-20%. Leverage is the main attraction that has captivated millions of investors. The multiplier effect that produces leverage can generate both loss and unlimited benefits depending on the position we take in the market and is for this reason that there are currently many investors associated with contracts for differences with a high risk.
Language: Spanish
URI: http://hdl.handle.net/10609/68365
Appears in Collections:Bachelor thesis, research projects, etc.

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