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The Resource The income tax treatment of financial instruments : theory and practice

The income tax treatment of financial instruments : theory and practice

Label
The income tax treatment of financial instruments : theory and practice
Title
The income tax treatment of financial instruments : theory and practice
Creator
Subject
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
Instantiates
Publication
Extent
IX, 645 p.
Isbn
9780888081582
Issn
0008-512X
Label
The income tax treatment of financial instruments : theory and practice
Publication
Extent
IX, 645 p.
Isbn
9780888081582
Issn
0008-512X

Library Locations

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