The Resource Taxation of option premiums : conflicting decisions in German tax courts

Taxation of option premiums : conflicting decisions in German tax courts

Label
Taxation of option premiums : conflicting decisions in German tax courts
Title
Taxation of option premiums : conflicting decisions in German tax courts
Creator
Subject
Language
eng
Summary
There are two conflicting decisions by local German tax courts and no decision at all by the German Federal Tax Court on the question of whether the cash method applies to investors maintaining a trade or business
Citation source
In: Journal of international taxation. - New York. - Vol 13 (2002),
http://library.link/vocab/creatorName
  • Menger, J
  • Schmitt, B. (Bernd)
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • option
  • derivative financial instrument
  • case law
Label
Taxation of option premiums : conflicting decisions in German tax courts
Instantiates
Publication
Label
Taxation of option premiums : conflicting decisions in German tax courts
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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