Computing capital gains on shares : a ten-year old - and successful? - experiment

Journal
Gjems-Onstad, O.
Bulletin for International Taxation 2002 (Volume 56), No. 8
PriceUSD 45

Examination of the so-called "Norwegian opening value adjustment method" or the "RISK method" (Regulering av aksjers Inngangsverdi med Skattlagt Kapital), which applies a kind of full imputation technique to the capital gains taxation of shares.