Income Tax Treatment of Credit Swaps in Canada: Enhancing Tax Neutrality
This study examines the issue of tax neutrality of the income tax treatment of credit swaps in Canada in domestic context. It analyzes the applicable tax regime consisting of rules on tax characterization, timing and tax rates through the lenses of symmetry, consistency and certainty approaches. T...
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| Language: | en_ca |
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2009
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| Online Access: | http://hdl.handle.net/1807/18158 |