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

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
Creator
Subject
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
Instantiates
Publication
Label
Financial instruments and the tax avoidance lottery : a view from North America
Publication

Library Locations

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