The Resource The taxation of corporate reorganizations : new measures to restrict netting of gains and shelter

The taxation of corporate reorganizations : new measures to restrict netting of gains and shelter

Label
The taxation of corporate reorganizations : new measures to restrict netting of gains and shelter
Title
The taxation of corporate reorganizations : new measures to restrict netting of gains and shelter
Creator
Subject
Summary
The January 15, 1987 draft amendments to the Income Tax Act are intended to limit the entitlement of two unrelated corporations to offset the tax shelter available to one of them against gains of the other. This article describes how these new measures restrict the netting of gains and shelter and identifies some resulting uncertainties, overkill, and inequities
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 35 (1987),
http://library.link/vocab/creatorName
Ewens, D.S
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • reorganization
  • corporate income tax
Label
The taxation of corporate reorganizations : new measures to restrict netting of gains and shelter
Instantiates
Publication
Label
The taxation of corporate reorganizations : new measures to restrict netting of gains and shelter
Publication

Library Locations

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