1 citations · 1 across the 2 of their papers we have counts for
3 papers
q-fin.GN2018
Can Insider Trading Be Committed Without Trading?
Russell Stanley Q. Geronimo
Before a person can be prosecuted and convicted for insider trading, he must first execute the overt act of trading. If no sale of security is consummated, no crime is also consumm…
q-fin.GN2017
How Short Sales Circumvent the Capital Gains Tax System
Russell Stanley Q. Geronimo
Through a short sale, a person borrows a share of stock from a lender, sells the borrowed share to a third person at the current price, and purchases an identical share in the mark…
q-fin.GN2017★ 1 cited
Why Long-Term Debt Instruments Cannot Be Deposit Substitutes
Russell Stanley Q. Geronimo
The definition of deposit substitutes in Philippine tax law fails to consider the maturity of a debt instrument. This makes it possible for long-term bonds to be considered as depo…