The Resource Taxation of equity derivatives : a partial integration proposal

Taxation of equity derivatives : a partial integration proposal

Label
Taxation of equity derivatives : a partial integration proposal
Title
Taxation of equity derivatives : a partial integration proposal
Creator
Subject
Language
  • eng
  • eng
Summary
Demonstrates that the current tax system of equity derivatives displays neither universality nor consistency and discusses why that is troublesome. Defends the utility of a partial integration approach for the taxation of certain financial instruments. Describes the proposed approach and considers a variety of implementation issues, and offers some conclusions about the implications of the current approach for the future of an income tax
Citation source
In: Tax law review. - New York. - Vol. 50 (1995),
http://library.link/vocab/creatorName
Schenk, D.H
Language note
English
http://library.link/vocab/subjectName
  • derivative financial instrument
  • financial instrument
Label
Taxation of equity derivatives : a partial integration proposal
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/1995/T/TAXLARE/vol.50/4_571-641.zip
Publication

Library Locations

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      52.3736660 4.9336932
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