The Resource Accrual versus realization

Accrual versus realization

Label
Accrual versus realization
Title
Accrual versus realization
Creator
Subject
Language
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
Publication

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