Classification in equity securities: the impossible correction of a deliberate accounting error

Wealth Tax
Author:
Cyril VANCRAEYNEST
15.03.2024
Cyril VANCRAEYNEST
Avocat Associé

Classification in equity securities: the impossible correction of a deliberate accounting error

The classification of shares as equity securities is a high-stakes decision in view of the tax consequences associated with it (tax regime of provisions for depreciation and capital gains or losses on sale) that must be taken by companies at the time of their acquisition.

To read the article published by Option Finance on 15/03/2024, click here.

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