Works matching DE "TAXATION of securities"

Results: 105

Neues zur steuerlichen Zurechnung von Wertpapieren, insbesondere im Rahmen von Cum/cum-Transaktionen.

Published in:

FinanzRundschau, 2022, v. 104, n. 11, p. 521, doi. 10.9785/fr-2022-1041202

By:

Link, Mathias;
Tschatsch, Marcel

Publication type:

Article

Neues zur steuerlichen Zurechnung von Wertpapieren, insbesondere im Rahmen von Cum/cum-Transaktionen.

Published in:

FinanzRundschau, 2022, v. 104, n. 12, p. 521, doi. 10.9785/fr-2022-1041202

By:

Link, Mathias;
Tschatsch, Marcel

Publication type:

Article

Wirtschaftliches Eigentum und Bilanzierung bei Wertpapierdarlehen – Berechnung des Minderungsbetrags nach § 20 Abs. 2 Satz 2 KStG – Ermittlung des besitzzeitanteiligen Anleger-Aktiengewinns nach Rückgabe von Fondsanteilen im Jahr 2005.

Published in:: FinanzRundschau, 2022, v. 104, n. 11, p. 567, doi. 10.9785/fr-2022-1041207
Publication type:: Article

Neues zu Cum/Cum-Geschäften, strukturierten Wertpapierleihen und wirtschaftlichem Eigentum an Wertpapieren? — Das Urteil des FG Hessen v. 28.1.2020 – 4 K 890/17, EFG 2020, 1160.

Published in:

FinanzRundschau, 2020, v. 102, n. 19, p. 908, doi. 10.9785/fr-2020-1021904

By:

Hörner, Steffen C.;
Schreiner, Carsten

Publication type:

Article

Gezahlte Optionsprämie als Teil der Anschaffungskosten der nach Optionsausübung zum Basispreis erworbenen Aktien.

Published in:

FinanzRundschau, 2019, v. 101, n. 20, p. 961

By:

N. L.;
Weber-Grellet, H.

Publication type:

Article

The Modigliani and Miller Theorem and the Integration of Financial Markets.

Published in:

Financial Management (Wiley-Blackwell), 2002, v. 31, n. 1, p. 101, doi. 10.2307/3666323

By:

Titman, Sheridan

Publication type:

Article

SECURITIES TRANSACTION TAX AND MARKET VOLATILITY.

Published in:

Economic Journal, 2005, v. 115, n. 506, p. 1103, doi. 10.1111/j.1468-0297.2005.01034.x

By:

Song, Frank M.;
Junxi Zhang

Publication type:

Article

Mythbusters: Tax Treatment of Distributions of Marketable Securities.

Published in:

Journal of Passthrough Entities, 2015, v. 18, n. 1, p. 7

By:

Lipton, Richard M.

Publication type:

Article

S Corporation Corner.

Published in:

Journal of Passthrough Entities, 2012, v. 15, n. 3, p. 31

By:

Toner, Nelson A.

Publication type:

Article

Private Equity & Hedge Fund Corner.

Published in:

Journal of Passthrough Entities, 2012, v. 15, n. 3, p. 19

By:

Ginsburg, Noah;
Lunte, Jason

Publication type:

Article

ASPECTOS FISCALES DE LA DISPOSICIÓN ADICIONAL PRIMERA DE LA LEY 10/2014, DE 26 DE JUNIO, DE ORDENACIÓN, SUPERVISIÓN Y SOLVENCIA DE ENTIDADES DE CRÉDITO -- NUEVA REGULACIÓN DEL RÉGIMEN FISCAL APLICABLE A LAS EMISIONES DE PARTICIPACIONES PREFERENTES Y DE DETERMINADOS INSTRUMENTOS DE DEUDA.

Published in:

Actualidad Jurídica (1578-956X), 2014, n. 37, p. 89

By:

LÓPEZ POMBO, DAVID;
MEDRANO MARTÍNEZ, ROBERTO

Publication type:

Article

CONSIDERACIÓN DE LA AMORTIZACIÓN DEL FONDO DE COMERCIO FINANCIERO DEL ARTÍCULO 12.5 LIS COMO DIFERENCIA TEMPORAL (NIC 12 PÁRRAFO 5).

Published in:

Actualidad Jurídica (1578-956X), 2006, n. 14, p. 79

By:

RUBI, PABLO ULECIA

Publication type:

Article

Risk Taking and Taxation in Complete Capital Markets.

Published in:

GENEVA Papers on Risk & Insurance - Theory, 1991, v. 16, n. 2, p. 167, doi. 10.1007/BF02386305

By:

Konrad, Kai A.

Publication type:

Article

Annotated Listing of New Books.

Published in:: Journal of Economic Literature, 1999, v. 37, n. 4, p. 1839, doi. 10.1257/jel.37.4.1746
Publication type:: Article

Tax Changes and Asset Pricing.

Published in:

American Economic Review, 2009, v. 99, n. 4, p. 1356, doi. 10.1257/aer.99.4.1356

By:

Sialm, Clemens

Publication type:

Article

A Political Theory of Government Debt and Deficits in a Neo-Ricardian Framework.

Published in:

American Economic Review, 1989, v. 79, n. 4, p. 713

By:

Cukierman, Alex;
Meltzer, Allan H.

Publication type:

Article

The Effect on a Firm's Financing and Investment Decisions of Differential Taxation as Barriers to International Investment.

Published in:

Review of Quantitative Finance & Accounting, 1997, v. 8, n. 3, p. 191, doi. 10.1023/A:1008227003406

By:

Jong Cook Byun;
Son-Nan Chen

Publication type:

Article

To Tax or Not to Tax: Lessons from the Build America Bond Program about Optimal Federal Tax Policy for Municipal Bonds.

Published in:

Municipal Finance Journal, 2014, v. 35, n. 3, p. 1

By:

Gamkhar, Shama;
Zou, Beibei

Publication type:

Article

Tax-Exempt Bonds for Religious Organizations.

Published in:

Municipal Finance Journal, 2002, v. 23, n. 3, p. 77

By:

Shay-Byrne, Olivia;
Brown, Lisa

Publication type:

Article

HEDGING WINNER'S CURSE WITH MULTIPLE BIDS: EVIDENCE FROM THE PORTUGUESE TREASURY BILL AUCTION.

Published in:

Review of Economics & Statistics, 1999, v. 81, n. 3, p. 448, doi. 10.1162/003465399558373

By:

Gordy, Michael B.

Publication type:

Article

THE TREASURY'S EXPERIMENT WITH SINGLE-PRICE AUCTIONS IN THE MID-1970S: WINNER'S OR TAXPAYER'S CURSE?

Published in:

Review of Economics & Statistics, 1994, v. 76, n. 4, p. 754, doi. 10.2307/2109776

By:

Simon, David P.

Publication type:

Article

Section 1031 Exchanges: Underused Tax- Planning Tool.

Published in:

CPA Journal, 2005, v. 75, n. 6, p. 16

By:

Wayner, Stephen A.

Publication type:

Article

Federal Tax Treatment of State and Local Securities (Book).

Published in:

1964

By:

Netzer, Dick

Publication type:

Book Review

The Tax on Capital Net Gains.

Published in:

American Economic Review, 1929, v. 19, n. 4, p. 648

By:

Kendrick, M. Slade

Publication type:

Article

Optimal trading of a security when there are taxes and transaction costs.

Published in:

Finance & Stochastics, 1999, v. 3, n. 2, p. 137, doi. 10.1007/s007800050055

By:

Cadenillas, Abel;
Pliska, Stanley R.

Publication type:

Article

Business Development Companies: A Public Form of Private Equity.

Published in:

Journal of Taxation & Regulation of Financial Institutions, 2013, v. 27, n. 2, p. 45

By:

KRUS, CYNTHIA M.;
MORGAN, LISA A.;
RAVANGARD, DARIUS I.

Publication type:

Article

Taxation of United States Savings Bonds: Series E.

Published in:

American Bar Association Journal, 1976, v. 62, n. 8, p. 1039

By:

Putnam Jr., Jack H.

Publication type:

Article

"A Better Way To Understand Credit Default Swaps.".

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2008, v. 56, n. 4, p. 1045

By:

T. E.

Publication type:

Article

CORRESPONDENCE.

Published in:

2003

By:

Johnson, Donald K.

Publication type:

Letter

Monetization, Realization, and Statutory Interpretation.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2003, v. 51, n. 5, p. 1761

By:

Hayward, Paul D.

Publication type:

Article

Should we throw sand in the gears of financial markets?

Published in:

Economic Review (01612387), 1994, v. 79, n. 2, p. 17

By:

Hakkio, Craig S.

Publication type:

Article

TAX SCHEDULE CHANGES AND DISCOUNT BOND PRICES.

Published in:

Journal of Financial Research, 1991, v. 14, n. 3, p. 249, doi. 10.1111/j.1475-6803.1991.tb00662.x

By:

Rodriguez, Ricardo J.

Publication type:

Article

TAX-TIMING OPTIONS AND THE PRICING OF GOVERNMENT BONDS.

Published in:

Journal of Financial Research, 1990, v. 13, n. 2, p. 93, doi. 10.1111/j.1475-6803.1990.tb00540.x

By:

Heuson, Andrea J.;
Lasser, Dennis J.

Publication type:

Article

TAX-TIMING OPTIONS LEVERAGE, AND THE CHOICE OF CORPORATE FORM.

Published in:

Journal of Financial Research, 1988, v. 11, n. 2, p. 99, doi. 10.1111/j.1475-6803.1988.tb00072.x

By:

Emery, Douglas A.;
Lewellen, Wilbur G.;
Mauer, David C.

Publication type:

Article

YIELD STRUCTURE OF TAXABLE VS. NONTAXABLE BONDS.

Published in:

Journal of Financial Research, 1985, v. 8, n. 2, p. 95, doi. 10.1111/j.1475-6803.1985.tb00391.x

By:

Kim, Moon;
Booth, Geoffrey

Publication type:

Article

INVESTMENT HORIZON, DIVERSIFICATION, AND THE EFFICIENCY OF ALTERNATIVE BETA FORECASTS.

Published in:

Journal of Financial Research, 1982, v. 5, n. 1, p. 1, doi. 10.1111/j.1475-6803.1982.tb00621.x

By:

Hawawini, Gabriel A.;
Vora, Ashok

Publication type:

Article

STOCK REPURCHASE AS A TAX-SAVING DISTRIBUTION.

Published in:

Journal of Financial Research, 1981, v. 4, n. 1, p. 69, doi. 10.1111/j.1475-6803.1981.tb00291.x

By:

Palmon, Dan;
Yaari, Uzi

Publication type:

Article

The Changing Market for Tax-Exempt Bonds.

Published in:

California Management Review, 1959, v. 2, n. 1, p. 12, doi. 10.2307/41165378

By:

Crum, W. L.

Publication type:

Article

Tools of the trade: the socio-technology of arbitrage in a Wall Street trading room.

Published in:: Industrial & Corporate Change, 2004, v. 13, n. 2, p. 369, doi. 10.1093/icc/13.2.369
Publication type:: Article

Measuring Tax-Sensitive Institutional Investor Ownership.

Published in:

Accounting Review, 2017, v. 92, n. 6, p. 49, doi. 10.2308/accr-51719

By:

Blouin, Jennifer L.;
Bushee, Brian J.;
Sikes, Stephanie A.

Publication type:

Article

Implicit taxes in high dividend yield stocks.

Published in:

Accounting Review, 1998, v. 73, n. 4, p. 435

By:

Ericksen, Merle M.;
Maydew, Edward L.

Publication type:

Article

Blockage: Valuation of Large Blocks of Publicly Traded Stocks for Tax Purposes.

Published in:

Accounting Review, 1982, v. 57, n. 1, p. 70

By:

Kramer, Sandra S.

Publication type:

Article

Bond Insurance: What Is Special About Munis?

Published in:

Journal of Finance (Wiley-Blackwell), 2004, v. 59, n. 5, p. 2253, doi. 10.1111/j.1540-6261.2004.00698.x

By:

NANDA, VIKRAM;
SINGH, RAJDEEP

Publication type:

Article

Optimal Asset Location and Allocation with Taxable and Tax-Deferred Investing.

Published in:

Journal of Finance (Wiley-Blackwell), 2004, v. 59, n. 3, p. 999, doi. 10.1111/j.1540-6261.2004.00655.x

By:

DAMMON, ROBERT M.;
SPATT, CHESTER S.;
ZHANG, HAROLD H.

Publication type:

Article

Shareholder Taxes in Acquisition Premiums: The Effect of Capital Gains Taxation.

Published in:

Journal of Finance (Wiley-Blackwell), 2003, v. 58, n. 6, p. 2783, doi. 10.1046/j.1540-6261.2003.00622.x

By:

AYERS, BENJAMIN C.;
LEFANOWICZ, CRAIG E.;
ROBINSON, JOHN R.

Publication type:

Article

Tax-Induced Intertemporal Restrictions on Security Returns.

Published in:

Journal of Finance (Wiley-Blackwell), 1994, v. 49, n. 4, p. 1347, doi. 10.1111/j.1540-6261.1994.tb02457.x

By:

Bossaerts, Peter;
Dammon, Robert M.

Publication type:

Article

CASE STUDY IN WRITING OFF INTANGIBLES.

Published in:

Accounting Review, 1956, v. 31, n. 4, p. 599

By:

Trumbull, Wendell P.

Publication type:

Article

PROFESSIONAL EXAMINATIONS.

Published in:

Accounting Review, 1952, v. 27, n. 1, p. 138

By:

Chamberlain, Henry T.

Publication type:

Article

ACCOUNTING AND THE S.E.C.

Published in:: Accounting Review, 1937, v. 12, n. 4, p. 424
Publication type:: Article

Debt-Equity Hybrid Securities.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1999, v. 37, n. 2, p. 249, doi. 10.2307/2491409

By:

Engel, Ellen;
Erickson, Merle;
Maydew, Edward

Publication type:

Article