capital gains tax

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capital gains tax

a tax charged on gains of a capital nature. More specifically, the charge to capital gains tax is on chargeable gains; these are gains accruing from the chargeable disposal of chargeable assets by chargeable persons. It follows from this that some disposals are chargeable disposals while others (such as a disposal on death by a testator to his executors) are not; likewise, some assets are chargeable and others are not (e.g. cash), and some persons are chargeable persons and others not (e.g. charitable trustees). Chargeable gains made by companies otherwise than in a fiduciary capacity are charged to corporation tax rather than capital gains tax. The current law has been consolidated into the Taxation of Chargeable Gains Act 1992.
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They have shown that an increase in capital tax rates by the (partial) tax coalition partners can increase their welfare even if it implies a capital transfer to third jurisdictions.
PARTIAL TAX HARMONIZATION THROUGH INFRASTRUCTURE COORDINATION
The level effect is the only effect present, so a higher degree of democracy leads to a lower capital tax. The prediction, therefore, is that the governmental burden on businesses mainly comes in the form of bureaucracy or taxation, and such burden is decreasing in the degree of democracy.
Political institutions and the governmental burden on businesses
We apply regression analysis to 13 paired relationships between the capital tax quota and the ITRC.
Taxes on capital in Europe--paired regression analysis
The capital tax is the most inefficient in terms of generating revenue per unit of output loss.
Greek budget realities: no easy option
As of January 1, 2016, New York State is phasing out the capital tax base over a six-year period.
New York State and New York City corporate tax reform
The treaty between Spain and Cyprus is effective as of January 1 with respect to income and capital taxes and as of May 28, 2014 with respect to other taxes.
CYPRUS: 3 more tax treaties as of January 1, 2015
The new view is now commonly referred to as the "capital tax view".
Distinguishing between the capital tax view and the benefit view of the property tax at the local level
"I believe that some of the income tax changes will take effect from next April given that we are already part way through the tax year; the expected capital tax changes and indirect taxes/duties could however, be more immediate.
EXPERT: DITCH BROWN SYSTEM
One percent of all taxes including tax on divisible pool revenue, wealth tax, capital tax, tax on sales of goods, export duty on cotton, custom duty, central excise duty and any other tax which is levied by the federal government will go to Khyber Pakhtoon Khawa government to meet the war against terrorism expenses.
Provinces to get 46.25 percent out of divisible pool in the budget for fiscal year 2010-11
BOSTON CAPITAL closed its Boston Capital Tax Credit Fund XXXII, a nationally diversified portfolio of 36 affordable apartment communities in 16 states with a total fund size of $224.5 million.
Boston Capital closes $224.5 million Tax Credit fund
It also approved the agreement with Greece on avoiding double taxation and prevention of tax evasion with regard to the capital tax.
Cabinet Endorses Budget For Marriage Fund
38/2009 ratifying agreement on avoidance of double taxation and tax evasion with regard to income and capital tax between government of Sultanate of Oman and government of Uzbekistan.
His Majesty issues four royal decrees

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