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

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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