The Resource Accrual versus realization

Accrual versus realization

Label
Accrual versus realization
Title
Accrual versus realization
Creator
Subject
Language
  • eng
  • eng
Summary
This paper deals with the notion of income from capital: the taxable base. It deals with (annual) valuation, liquidity: how to pay tax?, losses, migration, treaty aspects, inflation, and some special situations (death, gifts, divorce, mergers and splits)
Citation source
Bound in: The notion of income from capital. - Amsterdam : IBFD, 2005 ; p. 127-146
http://library.link/vocab/creatorName
Kavelaars, P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • investment income
  • valuation
  • losses
  • emigration
  • immigration
  • tax treaty
  • inflation
  • inheritance tax
  • gift tax
  • divorce
  • merger
  • split-off
Label
Accrual versus realization
Instantiates
Publication
Note
20050419
Label
Accrual versus realization
Publication
Note
20050419

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