The Resource Financial instruments and the tax avoidance lottery : a view from North America
Financial instruments and the tax avoidance lottery : a view from North America
Resource Information
The item Financial instruments and the tax avoidance lottery : a view from North America represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Financial instruments and the tax avoidance lottery : a view from North America represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The use of derivatives and other financial instruments in certain tax avoidance transactions has generated some debate among tax practitioners, policymakers and academics in Canada and the USA. The author draws on the North American experience to make three general points arising from this debate: financial innovation and tax avoidance, structural reform, bifurcation as a tax technique for hybrids
- Language
- eng
- Label
- Financial instruments and the tax avoidance lottery : a view from North America
- Title
- Financial instruments and the tax avoidance lottery : a view from North America
- Language
- eng
- Summary
- The use of derivatives and other financial instruments in certain tax avoidance transactions has generated some debate among tax practitioners, policymakers and academics in Canada and the USA. The author draws on the North American experience to make three general points arising from this debate: financial innovation and tax avoidance, structural reform, bifurcation as a tax technique for hybrids
- Citation source
- In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 6 (2000), no. 2 ;
- http://library.link/vocab/creatorName
- Edgar, T
- Language note
- English
- http://library.link/vocab/subjectName
-
- financial instrument
- tax avoidance
- Label
- Financial instruments and the tax avoidance lottery : a view from North America
- Label
- Financial instruments and the tax avoidance lottery : a view from North America
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Financial-instruments-and-the-tax-avoidance/qJpkO9M3isw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Financial-instruments-and-the-tax-avoidance/qJpkO9M3isw/">Financial instruments and the tax avoidance lottery : a view from North America</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Financial-instruments-and-the-tax-avoidance/qJpkO9M3isw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Financial-instruments-and-the-tax-avoidance/qJpkO9M3isw/">Financial instruments and the tax avoidance lottery : a view from North America</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>