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publication presents and examines the many important tax issues that arise for beneficiaries and companies. Focusing first on … domestic tax issues, it considers what tax treatment would provide no tax-related incentives for a company to either increase … survey of taxation of stock options in OECD countries in 2002 that calculates the effective rate of tax and compares it with …
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This article comments on “Is a Broadly Based Mark-to-Market Tax Unconstitutional,” by Gene Magidenko. Magidenko gets … realization is a requirement for a tax to be on income within the meaning of the Sixteenth Amendment, continues to reflect the …
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