When a taxpayer makes a capital expenditure that results in an improvement to a unit of property, the related project often includes demolishing or removing a portion of the asset being improved. New ...

Once upon a time most economists and some investors thought people behaved rationally when it came to their money. Economic theory assumed investors, on average, would make good, even optimal ...

A uniform pronouncement of the burden of proof necessary for a party to succeed in summary disposition of a case is conspicuously absent from international arbitration today. The rules for summary ...

Disposing stocks or bonds involves selling them on their relevant markets and may lead to capital gains taxes. Significant business asset sales must be reported if exceeding 10% of fiscal year assets, ...

The disposition effect is a well-documented behavioural anomaly where investors tend to sell assets that have appreciated in value prematurely while holding on to depreciating ones for too long. This ...

In the rapidly evolving technology sector, obsolescence is a constant challenge. Servers become outdated, laptops are replaced, and entire data centers undergo upgrades. This relentless pace presents ...