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Article

Reseña a Contratos Bursátiles y Derivados Financieros

Publication: La Ley, 2013

Author: Nicolas Malumian

Category: Derivatives

Abstract

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The paper explains the concept of financial derivative under Argentine law (Law 27,440), then focuses on credit derivatives — credit options, credit default swaps and credit linked notes — covering the parties, credit events, payment to the protection buyer and the different classes. It closes by comparing them with other legal figures used to manage credit risk: suretyship (fianza), aval, insurance and first-demand guarantees.

Article

Los Derivados ante la insolvencia (close out netting)

Publication: Revista del Derecho Comercial y las Obligaciones - RDCO, 2020

Author: Nicolas Malumian

Luego de la sanción de la Ley 27.440 en mayo de 2018 la Argentina pasó a ser estandard ISDA permitiendo el close out netting de los derivados financieros. El artículo explica qué es el close out netting y sus consecuencias prácticas y legales.

Article

Tratamiento Fiscal de los Derivados en el Perú y la Argentina

Publication: Análisis Tributario, 2012

Author: Nicolas Malumian

Tax treatment of financial derivatives vis a vis Income Tax compared in Peru and Argentina.