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Tax & Legal

Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

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  • No deduction for knock-out option losses

    The Supreme Tax Court has held that lapsed options based on market rate movements rather than on a conscious decision by the taxpayer are not deductible from investment income.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    Option, investment income, knock-out
    Autor:in