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Keywords: Capital gain/loss
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Journal Articles
Determining a taxable capital gain or an assessed capital loss: some problems
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2007) 15 (1): 35–50.
Published: 01 April 2007
... and the interaction between them, but also to highlight some of the problems arising from the application of the principles themselves. Key words Assessed capital loss Base cost Capital gain/loss Capital gains tax Capital gains tax building blocks Consecutive disposals Inclusion of rights and assets for capital gains...
