| Autor: |
Wortsman, Jerald M., Purkis, Christopher S., Nesbit, Leonard |
| Předmět: |
|
| Zdroj: |
Report of Proceedings of the Annual Tax Conference Convened by the Canadian Tax Foundation; 2009 Conference Report, p8:1-8:41, 41p |
| Abstrakt: |
The article discusses on the over-the-counter equity derivative transactions such as equity monetization strategy and share basket forward transaction which are being used in capital markets in Canada. It states that the tax for equity derivative is based on income tax principles. It adds that each equity derivative transaction has its own principles in assessing its merits. |
| Databáze: |
Supplemental Index |
| Externí odkaz: |
|
