Pledged Stock and Personal Income Tax (in Lithuanian)
Accounting, Audit and Tax Review (Apskaitos, Audito ir Mokesciu Apzvalga)
4 Pages Posted: 10 Jul 2009 Last revised: 19 Sep 2009
Date Written: February 10, 1999
Abstract
An analysis of the institute of hypothecated shares in regard to personal income tax under Lithuanian law.
Text in Lithuanian. Title in orig.: Akciju Ikeitimas Ir FAPM.
Note: Downhloadable document is in Lithuanian.
Keywords: Pledge, hypotecated shares
JEL Classification: H24, H26
Suggested Citation: Suggested Citation
Klimas, Tadas, Pledged Stock and Personal Income Tax (in Lithuanian) (February 10, 1999). Accounting, Audit and Tax Review (Apskaitos, Audito ir Mokesciu Apzvalga), Available at SSRN: https://ssrn.com/abstract=1431829
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