Income tax treatment of financial instruments : theory and practice
| Data(s) |
01/01/2000
|
|---|---|
| Resumo |
Examines the theoretical and practical aspects of the treatment of financial instruments under a realisation-based income tax. Argues that, within such a context, a system of expected-return taxation in preferable. The argument is developed through a review of the academic literature and selected legislative regimes. |
| Identificador | |
| Idioma(s) |
eng |
| Publicador |
Deakin University, Faculty of Business and Law, School of Law |
| Relação |
http://dro.deakin.edu.au/eserv/DU:30027882/edgar-incometaxtreatment-2000.pdf |
| Palavras-Chave | #Bonds - Taxation #Income tax |
| Tipo |
Thesis |
