The Resource Taxation of option premiums : conflicting decisions in German tax courts
Taxation of option premiums : conflicting decisions in German tax courts
Resource Information
The item Taxation of option premiums : conflicting decisions in German tax courts 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 Taxation of option premiums : conflicting decisions in German tax courts 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
- 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
- Language
- eng
- Label
- Taxation of option premiums : conflicting decisions in German tax courts
- Title
- Taxation of option premiums : conflicting decisions in German tax courts
- 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
- Label
- Taxation of option premiums : conflicting decisions in German tax courts
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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/Taxation-of-option-premiums--conflicting/7eUaQl31nVA/" 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/Taxation-of-option-premiums--conflicting/7eUaQl31nVA/">Taxation of option premiums : conflicting decisions in German tax courts</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/Taxation-of-option-premiums--conflicting/7eUaQl31nVA/" 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/Taxation-of-option-premiums--conflicting/7eUaQl31nVA/">Taxation of option premiums : conflicting decisions in German tax courts</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>
