Tax arbitrage

Trading that takes advantage of a difference in tax rates or tax systems as the basis for profit.

Tax Arbitrage

A form of arbitrage in which one attempts to profit on price differences on the same security resulting from different tax systems in the countries or jurisdictions in which the security is traded.

References in periodicals archive ?

He said efforts are on to ensure a uniform tax regime across northern states to minimise tax arbitrage and eliminate corrupt practices.

AAP goes real on dream Budget

Even with a current dividend and no deliTral, Jerry achieves an income tax arbitrage of 5235.

Exporter benefits: exploring the tax benefits of IC-DISCs

Analysts fear such tax arbitrage, if it is taking place, acts to disguise the true nature of Chinese surplus.

As aluminum market shifts to deficit, all eyes on China

The FM has raised a concern that this allows tax arbitrage opportunity

How amendments made in personal taxes reflects fiscal prudence

To remove tax arbitrage, rate of tax on long term capital gains has been increased from 10 percent to 20 percent on transfer of units of Mutual funds, other than equity oriented funds.

Personal income-tax exemption limit raised by Rs.50K

a reduction in regulatory or tax arbitrage between the two

Missing the mark on mark-to-market: the arguments against the Camp plan to require mark-to-market accounting for non-traded speculative derivatives

A third, related, international tax arbitrage transaction is the "hybrid equity" arbitrage transaction.

Harnessing the costs of international tax arbitrage

Since the first wave of tax-related stories hit in 2012, a number of factors have since converged to produce a perfect storm: businesses are under pressure to demonstrate a full and fair tax policy; regulators must address some of the glaring inconsistencies inherent in their tax codes; and governments have to work together to design an international tax framework that closes the door on excessive tax arbitrage and avoidance.

Sea of change: In the wake of several high-profile scandals, businesses are moving to a more transparent tax strategy. A recent round-table debate hosted by FM and Thomson Reuters saw leading CFOs discuss the benefits of such a move

Binding taxpayers to their federal elections can simplify recordkeeping, ease the tax preparation burden for taxpayers, lower the risk of taxpayer mistake, increase the state's ability to benefit from Internal Revenue Service (Service) enforcement efforts, and reduce opportunities for tax arbitrage.

Binding choices: tax elections & federal/state conformity

Tax arbitrage "is premised on the fact that a commercial activity is taxable at the usual rate of tax and seeks out differences in tax rules in two (or more) jurisdictions to achieve a tax benefit," according to Feetham (Nottingham Law School, Nottingham Trent U.

Tax arbitrage; the trawling of the international tax system

In the past, authorities around the world have tended to be tolerant of the proliferation of complex legal structures designed to maximise regulatory and tax arbitrage.

FSA chairman urges banks to make plans in case they fail

Jenkins has achieved international renown as a master of what is known in financial circles as tax arbitrage.

ROGER THE DODGER; EXCLUSIVE How Scots runner became the biggest banker in Britain with a pounds 20million pay poke, beautiful Bosnian wife and bevy of showbiz buddies

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