Assume , for example , that a taxpayer transfers capital property having an original cost of $ 20 , a V - day value of $ 100 , and a value of $ 140 at the time of the transfer in return for common shares of the transferee corporation .
A Student's Approach to Taxation in South Africa, 2021
These problems were discussed in depth during the 2003 conference of the European Association of Tax Law Professors (EATLP) in Cologne. This book contains the proceedings of this conference.
The book analyses the taxation of investment funds and their investors from the standpoint of domestic tax laws, tax treaties and EC law.
Capital Gains Tax 2017/18 examines the current legislation and HMRC guidance in a comprehensive and accessible style and is an invaluable book for all those who deal with capital gains tax on a regular basis.This established title uses ...
Veräußerungsgewinne im internationalen Steuerrecht
Practical Business Tax: New Capital Gains Tax : 9 July 1986
Practical Business Tax: Capital Gains Tax, 1, 15 and 22 October 1987
Capital Gains Tax: 2004/2005
This book is endorsed by the Chartered Institute of Taxation (CIOT). The new edition contains all the relevant UK direct tax legislation, along with EU Directives and Regulations and essential HMRC material.