The Resource Acquisition cost of inherited foreign shares : fair market value or testator's cost ?

Acquisition cost of inherited foreign shares : fair market value or testator's cost ?

Label
Acquisition cost of inherited foreign shares : fair market value or testator's cost ?
Title
Acquisition cost of inherited foreign shares : fair market value or testator's cost ?
Creator
Subject
Language
eng
Summary
This article discusses the circumstances under which the Courts will sanction the use of the testator's acquisition cost as opposed to the fair market value for computing a gain or loss from the sale of shares where a foreign element is involved
Citation source
In: European taxation. - Amsterdam. - Vol. 30 (1990),
http://library.link/vocab/creatorName
Betten, R
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • inheritance tax
  • fair market value
Label
Acquisition cost of inherited foreign shares : fair market value or testator's cost ?
Instantiates
Publication
Label
Acquisition cost of inherited foreign shares : fair market value or testator's cost ?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...