29.05.2013 Option premium not part of sale proceeds The Supreme Tax Court has held that the premium received by the seller of shares for the grant of an option to the buyer is not tax-free in the hands of a company as part of the proceeds of sale. Categories: Supreme Tax Court casesKeywords: option premium, sale proceeds
28.03.2013 Supreme Tax Court ruling on option premium applies to hedges ... The finance ministry has decreed that a Supreme Tax Court ruling that an option premium is expense on the decision not to exercise the option applies to hedges, but not to speculations. Categories: Official PronouncementsKeywords: hedge, option premium, speculation, forw ...
