Section |
Selected Internal Links |
| OVERVIEW What the Kyscope does What the Kyscope can be used for Using the Kyscope to compare tax options against the 'benchmark' (ie taxing income in the year it arises) |
Risk Marginal investments Characteristics of depreciating assets Characteristics of appreciating assets Comparison of depreciating and appreciating assets |
| ASSETS AND LIABILITIES Using the Kyscope with a range of different assets to compare tax options against the benchmark |
Financial assets Depreciating assets Balancing adjustments on sale with appreciating/depreciating assets Value estimation difficulties Pragmatic policy decisions General methodology for estimating change in asset value |
| ENTITIES Using the Kyscope to draw together the taxation of income from entities' assets/liabilities and the people owning the entities |
Full integration Full imputation Trust treatment Liquidation Off-market buy-back On-market buy-back |
| INTERNATIONAL Using the Kyscope to address practical issues raised by international investment flows |
© Copyright Wayne Mayo 2012