The Resource The income tax treatment of financial instruments : theory and practice
The income tax treatment of financial instruments : theory and practice
Resource Information
The item The income tax treatment of financial instruments : theory and practice 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 The income tax treatment of financial instruments : theory and practice 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
- This monograph examines the theoretical and practical aspects associated with the treatment of financial instruments under a realization-based income tax with different effective rates for (1) interest and dividends and (2) capital and ordinary-income amounts. It argues that, within the context of such an income tax, a system of "expected-return taxation" is the preferable approach
- Language
- eng
- Label
- The income tax treatment of financial instruments : theory and practice
- Title
- The income tax treatment of financial instruments : theory and practice
- Language
- eng
- Summary
- This monograph examines the theoretical and practical aspects associated with the treatment of financial instruments under a realization-based income tax with different effective rates for (1) interest and dividends and (2) capital and ordinary-income amounts. It argues that, within the context of such an income tax, a system of "expected-return taxation" is the preferable approach
- http://library.link/vocab/creatorName
- Edgar, T
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- Series statement
- Canadian tax paper
- Series volume
- no. 105
- http://library.link/vocab/subjectName
-
- financial instrument
- hybrid financial instrument
- Label
- The income tax treatment of financial instruments : theory and practice
- Extent
- IX, 645 p.
- Isbn
- 9780888081582
- Issn
- 0008-512X
- Label
- The income tax treatment of financial instruments : theory and practice
- Extent
- IX, 645 p.
- Isbn
- 9780888081582
- Issn
- 0008-512X
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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/The-income-tax-treatment-of-financial-instruments/ucP4J9eda0k/" 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/The-income-tax-treatment-of-financial-instruments/ucP4J9eda0k/">The income tax treatment of financial instruments : theory and practice</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/The-income-tax-treatment-of-financial-instruments/ucP4J9eda0k/" 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/The-income-tax-treatment-of-financial-instruments/ucP4J9eda0k/">The income tax treatment of financial instruments : theory and practice</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>
