GUIDELINES FOR AUTHORS

摘要

The Journal of Taxation of Investments publishes articles of interest to investors, those who offer investments, and to the legal and accounting advisors of each. Tax aspects of investing may affect both individual and corporate investors, as well as charities, trusts, and other entities. The Journal considers investment issues broadly, and looks at asset preservation, estate planning, and other issues that are of importance to investors. Though the Journal focuses on tax issues, non-tax issues, such as regulatory restrictions on investors and investments, are also important to our readership and are covered as well. Articles are generally practical, but theoretical discussions are sometimes appropriate. For instance, the Journal has included articles that discuss the possible tax treatment of new financial products. The publication is in English only, but articles have been written by authors in many countries.