Tax hedging financial instrument and trading platform

摘要

In accordance with the principles of the present invention, financial instruments to hedge in future tax rates are provided. The financial instrument comprises a financial contract that obligates a buyer and a seller to settle the financial contract at a price determined for an effective time period such as an effective date. The price of the financial contract is determined based on a tax rate. In a further aspect of the present invention, methods of trading such financial instruments are provided.