Published on 25 Oct 01
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper discusses the Merrill Lynch case. It has acted like a prism in which various taxation principles and concepts have become trapped and then been deflected in way that might ignore commercial reality and sensible accounting treatment but which may serve the interests of some employers involved in employee incentive plans and highlight the care that must be taken by others.
Current at 14 September 2011
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