Capital gains tax - Knowledge

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withholding tax treatment of dividends and interest received by QFIIs from PRC resident companies, however, circular 47 is silent on the treatment of capital gains derived by QFIIs on the trading of A-shares. It is generally accepted that Circular 47 is intentionally silent on capital gains and a possible indication that SAT is considering, but still undecided on, whether to grant tax exemption or other concessionary treatment to capital gains derived by QFIIs. Nevertheless, it is noted that there have been cases where QFIIs withdraw capital from China after paying 10% withholding tax on gains derived through share trading over the years on a transaction-by-transaction basis. This uncertainty has caused significant problems for those investment managers investing in A-Shares. Guo Shui Han (2009) No. 698 ("Circular 698") was issued on 10 December 2009 addressing the PRC corporate income tax treatment on the transfer of PRC equity interest by non-PRC tax resident enterprises directly or indirectly, however has not resolved the uncertain tax position with regards A-Shares. With respect to Circular 698 itself, there are views that it is not consistent with the Enterprise Income Tax Law as well as double taxation treaties signed by the Chinese government. The validity of the Circular is controversial, especially in light of recent developments in the international arena, such as the TPG case in Australia and

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reform that eliminated the "RISK-system", which intended to avoid the double taxation of capital. The new shareholder model, introduced in 2006, aims to reduce the difference in taxation of capital and labor by taxing dividends beyond a certain level as ordinary income. This means that focus was moved from capital to individuals and their level of income. This system also introduced a deductible allowance equal to the share's acquisition value times the average rate for Treasury bills with a 3-month period adjusted for tax. Shielding interest shall secure financial neutrality in that it returns the taxpayer what he or she alternatively would have achieved in a safe, passive capital placement exempt from additional taxation. The main purpose of the allowance is to prevent adverse shifts in investment and corporate financing structure as a result of the dividend tax. According to the papers explaining the new policy, a dividend tax without such shielding could push up the pressures on the rate of return on equity investments and lead Norwegian investors from equities to bonds, property etc.

3748:. While the Capital Gain Tax is imposed on the gains presumed to have been realized by the seller from the sale, exchange, or other disposition of capital assets located in the Philippines, including other forms of conditional sale, the Documentary Stamp Tax is imposed on documents, instruments, loan agreements and papers evidencing the acceptance, assignment, sale or transfer of an obligation, rights, or property incident thereto. These two taxes are imposed on the actual price the property has been sold, or on its current Market Value, or on its Zonal Value whichever is higher. Zonal valuation in the Philippines is set by its tax collecting agency, the Bureau of Internal Revenue. Most often, real estate transactions in the Philippines are being sealed higher than their corresponding Market and Zonal values. As a standard process, the Capital Gain Tax is paid for by the seller, while the Documentary Stamp is paid for by the buyer. However, either of the two parties may pay both taxes depending on the agreement they entered into. 4407: 290: 2797:. For residents of Estonia all capital gains are taxed the same as regular income, the rate of which currently stands at 20%. Resident natural persons that have investment account can realise capital gains on some classes of assets tax free until withdrawal of funds from the investment account. For resident legal persons (includes partnerships) no tax is payable for realising capital gain (or receiving any other type of income), but only on payment of dividends, payments from capital (exceeding contributions to capital) and payments not related to business. The income tax rate for resident legal persons is 20% (payment of 80 units of dividends triggers 20 units of tax due). 3813:) arising is taxable as income. For residents this is on a sliding scale from 12 to 40%. However, for residents the taxable gain is reduced by 50%. Proven costs that have increased the value during the last five years can be deducted. For non-residents, the capital gain is taxed at a uniform rate of 25%. The capital gain which arises on the sale of own homes or residences, which are the elected main residence of the taxpayer or his family, is tax free if the total profit on sale is reinvested in the acquisition of another home, own residence or building plot in 4297: 66: 4179:: No withholding tax is imposed on fees paid to a resident company. A 20% withholding tax is levied on fees paid for professional services, such as consulting, supervision, technical assistance, and design fees, paid to a resident or nonresident individual, or a nonresident company, unless the rate is reduced under a tax treaty. Branch remittance tax: A 15% withholding tax is levied on after-tax branch profits remitted by a Turkish branch to a foreign head office, unless the rate is eliminated under a tax treaty. 3476:

residents and companies) and 30% (for non-citizen/non-permanent residents); iii. For property disposed in the 5th year after the date of acquisition, the RPGT rates are 15% (for citizen/permanent residents and companies) and 30% (for non-citizen/non-permanent residents); and iv. For property disposed in the 6th year after the date of acquisition and thereafter, the RPGT rates are 5% (for citizen/permanent residents and companies) and 10% (for non-citizen/non-permanent residents).

3085:. Since January 2010, Hungarian citizens can open special "long-term" accounts. The tax rate on capital gains from securities held in such an account is 10% after a three-year holding period, and 0% after the account's maximum five years period is expired. From 1 August 2013 residents also were obligated to pay an additional 6% of health insurance tax ("EHO") on their capital gain. The 6% health insurance tax on capital gains was abolished on 1 January 2017. 3333:

attract indexation relief (the cost of the asset can be multiplied by a published factor to reflect inflation). Costs of purchase and sale are deductible, and every person has an exempt band of €1,270 per year. Purchases made before 1 January 2002 will have been in the Irish currency of the time, the Irish Punt. When indexing such values to present value, they firstly need to be converted to Euro by multiplying by 1.27 and then indexing to present value.

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proposed setting a top tax rate of 33%. The Working Group's chairman Cullen claimed that the capital gains tax would raise NZ$ 8.3 billion over the next five years, which would be invested into increased social security benefits. In mid-April 2019, the Coalition government announced that it would not be implementing a capital gains tax, citing the inability of members of the governing coalition to reach a consensus on capital gains taxation.

1898: 3684: 2918: 2827: 2677: 2482: 102: 1886: 4144:: Individuals who are in Turkey for a continuous period (including temporary absences) of more than six months in any calendar year are deemed to be resident for tax purposes. However, foreign individuals who are on assignment in Turkey for a specific business project or mission, or those in Turkey for holiday, health care, or educational purposes are not regarded as resident, even if they stay for more than six months. 25: 204: 4167:: No withholding tax is imposed on interest paid to residents. Interest on loans payable to a foreign state, international institution, foreign bank, or a foreign corporation that qualifies as a “financial entity” is subject to a 0% withholding tax. A 10% rate applies to interest paid on loans from other nonresident entities and individuals, unless the rate is reduced under a tax treaty. 2319:, the 50% capital gains tax discount has been in place for individuals and for some trusts that acquired the asset after that time and that have held the asset for more than 12 months, however the tax is levied without any adjustment to the cost base for inflation. The amount left after applying the discount is added to the assessable income of the taxpayer for that financial year. 2373:

for capital gains the minimum participation test is not required. Unrealised capital gains on shares that are recognised in the financial statements (which recognition is not mandatory) are taxable. But a roll-over relief is granted if, and as long as, the gain is booked in a separate reserve account on the balance sheet and is not used for distribution or allocation of any kind.

3918:, 80% of their net profit will attract CGT and for natural persons 40%. This portion of the net gain will be taxed at their marginal tax rate. As an effective tax rate this means a maximum effective rate of 18% (45% maximum marginal tax rate) for individuals is payable, and for corporate taxpayers a maximum of 22.4%. The annual individual and special trust exemption is R40 000. 4376:, who claimed that the new rules would increase the CGT liability of small businesses and discourage entrepreneurship in the UK. At the time of the proposals there was concern that the changes would lead to a bulk selling of assets just before the start of the 2008–09 tax year to benefit from existing taper relief. Capital Gains Tax rose to 28% on 23 June 2010 at 00:00. 2785:, there was a proposal for a 10% capital gains tax. This proposal was implemented on 29 May 2014. Egypt exempt bonus shares from a new 10 percent capital gains tax on profits made on the stock market as the country's Finance Minister Hany Dimian said on 30 May 2014, and distributions of bonus shares will be exempt from the taxes, and the new tax will not be retroactive. 2351:, capital gains are included in the total income of the individual taxpayer. Income from the sale of one house, apartment, building, land plot, garage and a car parking space within 5 years and more is not taxable. However, income from the second sale and every subsequent sale of an immovable property of the same type within a five-year period is fully taxable. 2087:

sales must be delayed due to an unfavorable market conditions caused by capital gains tax. A study by Li Jin (2006) showed that great capital gains discourage selling. On the contrary to this fact, small capital gains stimulate the trade and investors are more likely to sell. "It is easy to show that to be willing to sell now the investor must believe that the

4081:. If capital gains arise outside of Thailand and the gains are not transferred back to Thailand in the same year it is not taxable. All earned income in Thailand from capital gains is taxed the same as regular income. However, if individual earns capital gain from security in the Stock Exchange of Thailand, it is exempted from personal income tax. 2442:, interest can no longer be claimed as a capital gain. The formula is the same for capital losses and these can be carried forward indefinitely to offset future years' capital gains; capital losses not used in the current year can also be carried back to the previous three tax years to offset capital gains tax paid in those years. 4398:

in taxable gains for business assets, and 40% (leaving 60% taxable), for non-business assets, for an individual. Taper relief replaced indexation allowance for individuals, which could still be claimed for assets held prior to 6 April 1998 from the date of purchase until that date, but was itself abolished on 5 April 2008.

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the changes to the tax code from 1 October 2018. Thus, the current capital gains tax is 6% for both individuals and companies. Earlier, between 2008 and 2011, this tax stood at 0% for companies, as the corporate income tax rate has been lowered to 0% to attract foreign investments and to boost the economy.

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which reduced the amount of a gain that is subject to capital gains tax (thus reducing the effective rate of tax) depending on whether the asset is a "business asset" or a "non-business asset" and the length of the period of ownership. Taper relief provided up to a 75% reduction (leaving 25% taxable)

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For natural persons, the tax generally follows a separate progression from income taxes, diminishes with number of years held, and often can be postponed in cases like inheritance or for buying a replacement home. The tax is levied by canton or municipality only; there is no tax at the federal level.

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There is no capital gains tax on net capital gains made in an ISK (Investeringssparkonto or "Investor Savings Account"), but no offsetting or writing off of capital losses against other income either. Instead, ISK's are taxed yearly as 30% of the assumed gains which is determined based on the current

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is 22% (2019). Gains from certain investment vehicles like stocks and bonds are multiplied by 1.44 before calculating tax, resulting in an effective tax rate of 31.68%. In most cases, there is no capital gains tax on profits from sale of one's principal home. This tax was introduced in 2006 through a

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i. For property disposed within 3 years after the date of acquisition, it will incur RPGT of 30% (for citizen/permanent residents, non-citizen/non-permanent residents and companies); ii. For property disposed in the 4th year after the date of acquisition, the RPGT rates are 20% (for citizen/permanent

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The gains from the disposal of shares in companies which directly or indirectly participate in other companies which hold immovable property in Cyprus provided that at least 50% of the market value of the shares sold is derived from property situated in Cyprus (the disposal proceeds subject to CGT in

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system. The proceeds of an asset sold less its "cost base" (the original cost plus additions for cost price increases over time) are the capital gain. Discounts and other concessions apply to certain taxpayers in varying circumstances. Capital gains tax is collected from assets anywhere in the world,

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Tax compliance costs are incurred when fulfilling the recording and filing requirements associated with paying a tax. These costs include such expenses as bookkeeping, reporting, calculating, and remitting tax payments. A study from 1992, which may be outdated due to technological advancements, found

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price will go down permanently. Thus, a capital gains tax can create a potentially large barrier to selling. Of course, the foregoing calculation ignores the possibility that there might be another taxtiming option: Given capital gains tax rates fluctuate over time, it might be worthwhile to time the

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2021–22) 10% for incomes under £50,270 and 20% for higher incomes. There is an additional tax that adds 8% to the existing tax rate if the profit comes from residential property. If any property or asset is sold at a loss, it is possible to offset it against annual gains. It is also possible to carry

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The individual has to report any sale of shares (i.e. capital gain/loss) through the annual return by 25 May of the year following the one in which the sale was performed and pay the related taxes, based on a self-assessment made considering the information reflected in the annual return, within the

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in German) for shares, funds, certificates, bank interest rates etc. Capital gains tax only applies to financial instruments (shares, bonds etc.) that have been bought after 31 December 2008. Instruments bought before this date are exempt from capital gains tax (assuming that they have been held for

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The standard rate is 22%, with a reduced rate of 15% applying where corporate profits are reinvested for the purchase of machinery or equipment and/or the acquisition of new technology. Companies engaged in the exploration or exploitation of hydrocarbon also are subject to the standard corporate tax

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Tax-resident enterprises will be taxed at 25% in accordance with the Enterprise Income Tax Law. Non-resident enterprises will be taxed at 10% on capital gains in accordance with the Implementing Regulations to the Enterprise Income Tax Law. In practice, where a resident of a treaty partner alienates

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Under the participation exemption, capital gains realised by a Belgian resident company on shares in a Belgian or foreign company are fully exempt from corporate income tax, provided that the dividends on the shares qualify for the participation exemption. For purposes of the participation exemption

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Canadian researcher Francois Vailancourt in 1989 examines the administrative costs associated with personal income taxes and two payroll taxes (CPP/QPP and UI). The costs include processing costs, administration and accommodation costs, capital expenses, and litigation costs. These costs represented

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In the Chancellor's October 2007 Autumn Statement, draft proposals were announced that would change the applicable rates of CGT as of 6 April 2008. Under these proposals, an individual's annual exemption will continue but taper relief will cease and a single rate of capital gains tax at 18% will be

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Individuals pay tax at a tax rate of 27.5%. However, for every five years of ownenership, the rate is reduced: 20% (after five years), 15% (after ten years), 10% (after fifteen years); after twenty years there is no tax. Exception is a tax rate of 40% which applies only to profit on the disposal of

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Under the Moldovan Tax Code a capital gain is defined as the difference between the acquisition and the disposition price of the capital asset. Only this difference (i.e. the gain) is taxable. The applicable rate is half (1/2) of the income tax rate, which is 12% for individuals and companies after

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As of 1 January 2018 the new corporate income tax act is applicable, according to which the company's profit is taxable at a rate of 20% only upon the distribution of profits. In general the capital gain arising on the disposal of a capital asset is treated as an ordinary income and is subject to a

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If part of the vesting period is spent outside Hong Kong, then the tax payable in Hong Kong is pro-rated based on the proportion of time spent working in Hong Kong. Hong Kong has very few double tax agreements and hence there is little relief available for double taxation. Therefore, it is possible

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The gain realized on the sale of a principal residence is not taxable. A gain realized on the sale of other real estate held at least 30 years, however, is not taxable, although this will become subject to 15.5% social security taxes as of 2012. (There is a sliding scale for non-principal residence

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as a key promise of its campaign and is called the Prélèvement Forfaitaire Unique – PFU. The first option is a flat 30% rate. The second option is to opt for the former treatment whereby gains are taxed at 17.2% for "social contributions" and (if the instrument has been held for at least two years)

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is 30% on realized capital income and 34% if the realized capital income is over 30,000 euros. The capital gains tax in 2011 was 28% on realized capital income. Carryforward of realized losses is allowed for five years. However, capital gains from the sale of residential homes is tax-free after two

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The only tax circular specifically addressing the PRC income tax treatment of income derived by QFIIs from the holding and trading of Chinese securities is Guo Shui Han (2009) No.47 ("Circular 47") issued by the State Administration of Taxation ("SAT") on 23 January 2009. The circular addresses the

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Capital gains tax (CGT) is the levy applied to profits from selling your assets. Despite its designation as ‘capital gains tax,’ it is not a standalone tax but rather a constituent part of Australia’s income tax. When you sell assets (typically upon ceasing ownership), a CGT event is triggered, and

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recommended implementing a capital gains tax to lower the personal tax rate and to target "polluters". This proposed tax would cover assets such as land, shares, investment properties, business assets and intellectual property but would exclude family homes, cars, boats, and art. The Working Group

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A Latvian company can reduce the tax base by the capital gains the company has earned from the sale of shares, if the Latvian company has held those shares for at least 36 months. If a Latvian holding company sells the shares which it has owned for less than three years, the company should not pay

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Individuals' interest income from bank deposits and bonds, realized gains on property and other capital gains are taxed up to 59%, however, several exemptions occur, such as on selling one's principal private residence or on gains on selling bonds. Interest paid on loans is deductible, although in

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are taxed as income for companies and individuals. The Czech income tax rate for an individual's income in 2010 is a flat 15% rate. Corporate tax in 2010 is 19%. Capital gains from the sale of shares by a company owning 10% or more is entitled to participation exemption under certain terms. For an

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are not taxed at the time the gain is realized (i.e., when the holder sells a stock that has appreciated inside of their RRSP) but they are taxed when the funds are withdrawn from the registered plan (usually after being converted to a Registered Income Fund at the age of 71.) These gains are then

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Capital gain taxes are only paid on realized gains. At the current stage, taxes are 15% for transactions longer than one-day-old and 20% for day trading, both transactions are due payable at the following month after selling or closing the position. Dividends are tax free, since the issuer company

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has claimed that the effect is so large that reducing the capital gains tax would lead individuals to sell securities that they previously had refused to sell, to such an extent that government revenues would actually increase. 1994 estimates suggest that a permanent reduction in the capital gains

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Companies with tax-sensitive customers are particularly reactive to capital gains tax and its change. CGT and changes to it affect trading and the stock market. Investors must be ready to react sensibly to these changes, taking into account the cumulative capital gains of their customers. They are

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44. The authorities also indicated that they were looking at other options, such as direct limits on corporate borrowing and bank credit growth, and measures to counter renewed speculative pressure in the real estate setor, including: The possible introduction of a capital gains tax on property

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Capital gains of individual taxpayers are tax free if the taxpayer owned the asset for at least three years. If not, gains on sales of real estate and securities are absorbed into their personal income tax base and taxed at 13% (residents) and 30% (non-residents). A tax resident is any individual

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New Zealand has no capital gains tax, however income tax may be charged on profits from the sale of personal property and land that was acquired for the purposes of resale. This tax is often avoided and not usually enforced, perhaps due to the difficulty in proving intent at the time of purchase.

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work which is invested in the asset – if maintenance of a property is taken care of by an external party the activities may be seen as normal asset management, if the owner does all the maintenance himself and even the renovations the tax authorities will argue that this is no longer normal asset

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In general an individual will not have to pay tax on capital gains. So if the main residence is sold or shares are sold the profit is not taxable. This is different if the transaction(s) exceed(s) normal asset management. In that case the capital gain is treated as income from other activities or

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Since 5 December 2012, there is a 33% tax on capital gains which generally does not make any allowance for inflation. There are several exclusions and deductions (e.g. agricultural land, primary residence, transfers between spouses). Gains made where the asset was originally purchased before 2003

2249:. The study estimates that a one percentage-point increase in the marginal tax rate on capital gains is associated with a 0.42% increase in evasion (amounting to a 0.58% increase in tax collected). In addition, the authors find that the average level of evasion was 11% of the total capital gains. 2207:

households, the authors found that having capital gains increased the time individuals spent on paying taxes by 7.9 hours, increased the money they spent on professional tax assistance by about $ 21, and increased the total cost of compliance by $ 143 per taxpayer (not adjusted for inflation) per

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Because capital gains are taxed only upon realization, an individual who owns a security that has increased in value may be less likely to sell it. The seller knows that when sold, tax is levied on the positive difference of the price at which the security was bought and the price at sale. If the

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when not used for business purposes such as rental income or home-based business activity. The sale of personal residential property is normally exempt from capital gains tax, except for gains realized during any period in which the property was unused as a personal residence (for example, while

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passed a motion in August 2014 to reintroduce capital gains tax in January 2015 and "is expected to increase the cost of land transaction as investors pass on the cost to buyers. The tax will also affect those investing in shares and debt in the capital markets." The capital gains tax came into

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In 2003, Japan scrapped the system above in favor of a flat 20% tax on gains, though the rate was temporarily halved at 10% and after being postponed a few times the return to the normal rate of 20% is now set for 2014. Losses can be carried forward for three years. Starting in 2009, losses can

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Dividends distributed within taxable periods commencing after 1 January 2020 arising from entities operating under the legal form of Société Anonyme (or Limited Liability) are taxed via corporate withholding taxation at the flat rate of 5% (said rate was set to 10% for the dividends distributed

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depends upon the nature of the taxpayer (i.e. whether the taxpayer is a person or company) and whether the taxpayer is resident or non-resident for tax purposes. It should however be noted that, unlike common law tax systems, Chinese income tax legislation does not provide a distinction between

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For corporations as for individuals, 50% of realized capital gains are taxable. The net taxable capital gains (which can be calculated as 50% of total capital gains minus 50% of total capital losses) are subject to income tax at normal corporate tax rates. If more than 50% of a small business's

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taxes capital gains at 25% (on checking account and "Sparbuch" interest) or 27.5% (all other types of capital gains). There is an exception for capital gains from the sale of shares of foreign entities (with opaque taxation) if the participation exceeds 10% and shares are held for over one year

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Capital gains tax helps maintain stability in the economy, as it plays a counter cyclical role since taxpayers have to pay more tax when the value of an asset appreciates and less when it depreciates. In Uganda, capital gains are included in the gross income of the taxpayer and assessed as a

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Box 3: taxable income from savings and investments (viz. real estate). However a "theoretical capital yield" of 4% is taxed at a rate of 30% (so 1.2%) but only if the savings plus stocks of a person exceed a threshold of 25.000 euros. This will be raised to a threshold of 30.000 euros in 2018,

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Non-residents are generally taxable on capital gains realized on French real estate and on some French financial instruments, subject to any applicable double tax treaty. Social security taxes, however, are not usually payable by non-residents. A French tax representative will be mandatory for

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Capital gains taxes have also led some taxpayers to evade the payment of the tax. The level of tax evasion is the extent to which actual tax revenue collected by government differs from that which would have been collected if every taxpayer paid exactly what is required by law. Tax evasion has

2024:) was introduced in 2012 in response to a decision by Parliament to stimulate saving in funds and equities. There is no tax on capital gains in ISKs; instead, the saver pays an annual standard low rate of tax. Fund savers nowadays mainly choose to save in funds via investment savings accounts. 2376:

As a counterpart to the new exemption of realised capital gains, capital losses on shares, both realised and unrealised, are no longer tax deductible. However, the loss incurred in connection with the liquidation of a subsidiary company remains deductible up to the amount of the paid-up share

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Violating any of them does not automatically result in professional trader status, but may prompt a tax authority to look into individual circumstances and argue for such a status. Professional traders are treated as self-employed persons for tax purposes: realized capital gains are taxed as

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same reporting deadline (i.e. 25 May). The health insurance contribution (10%, capped) is also due if the total yearly income from capital gains, alone or together with other categories of income reaches the annual threshold of 12 minimum gross salaries (30600 RON, approx. €6100 as of 2022).

3846:, the net capital gain is subject to income tax at the flat rate of 10%. The taxable amount is calculated based on the difference between the sale price and the acquisition price of the shares. In general, broker/transaction fees in connection with the acquisition or sale are tax deductible. 3145:

As of 2018, equities listed on recognised stock exchange are considered long term capital if the holding period is one year or more. Until 31 January 2017, all Long term capital gains from equities were exempt as per section 10 (38) if shares are sold through recognized stock exchange and

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for borrowing money from abroad are helping to decrease the difference between domestic savings and domestic investments. Borrowing money from foreigners is rising when the capital that flows to another country is taxed. This tax, however, does not influence domestic investment. In the

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In respect of Immovable property, the holding period has been reduced to two years to be eligible for long term capital gain. Whereas, many other capital investments like Jewellery etc. are considered long term if the holding period is three or more years and are taxed at 20% u/s 112.

3058:(depending on the country of origin) for employees moving to Hong Kong to pay full income tax on vested shares in both their country of origin and in Hong Kong. Similarly, an employee leaving Hong Kong can incur double taxation on the unrealized capital gains of their vested shares. 3550:

has introduced the Long Term Tax and Short Term Tax on the gain after sale of shares. For individuals, the Long Term Tax rate is 5% of the gain after deduction of brokerage and commission and the Short Term Tax rate is 7.5% of the gain after deduction of brokerage and commission.

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For individuals holding less than 3% of listed company, there is only 0.3% trade tax for sales of shares. Exchange traded funds are exempt from any trade tax. For larger than 3% shareholders of listed companies or for sales of shares in any unlisted company, capital gains tax in

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Altogether the study concludes that very few studies measure compliance costs associated with capital gains tax, but those few that do clearly indicate that compliance costs are not insignificant. Therefore, the costs must be taken into consideration when assessing tax policy.

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Tax can be reduced when property ownership is transferred to family members in the low-income bracket. In the U.S., if in the year of selling the property your family member falls within the 10% to 12% ordinary income tax bracket, he or she could avoid the capital gains tax

3018:(church tax, voluntarily), resulting in an effective tax rate of about 26.4–29%. Deductions of expenses such as custodian fees, travel to annual shareholder meetings, legal and tax advice, interest paid on loans to buy shares, etc., are no longer permitted starting in 2009. 6529: 4254:

Individuals who are residents or ordinarily residents in the United Kingdom (and trustees of various trusts), who are on the basic tax rate are subject to capital gains tax of 18% on profits from residential property, and 10% on gains from all other chargeable assets.

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alternatively be deducted from dividend income declared as "Separate Income" since the tax rate on both categories is equal (i.e., 20% temporarily halved to 10%). Aggregating profits and dividends to reach a single figure taxed at the same rate is fairly innovative.

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program was created to "recycle capital into the economy that would otherwise be 'frozen' in place due to investors' reluctance to trigger capital gains taxes" and "bring investment and development to lower income areas that do not otherwise receive a great deal of

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individual, gain from the sale of a primary private dwelling, held for at least 3 years, is tax exempt. Or, when not used as a main residence, if held for more than 5 years. Any capital gains realized on the disposal of securities up to annual gross sale amount of

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of the tax is reduced; thus allowing the security to grow undoes the tax. Therefore, the seller has an incentive to hold the securities longer than they would have without capital gains tax. This distortion has been called the locked-in effect or lock-in effect.

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seller chooses not to sell, the tax is postponed to later date. Postponing allows more time for the security to grow in value and generate returns. If the seller delays the sale, though the absolute value of the tax is greater than if they had not delayed, the

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come administrative costs associated with collecting, administering and managing the collection of capital gains taxes. These costs are directly incurred by governments that collect taxes, and ultimately its citizens. Unfortunately, no studies (at least that

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Transfer of non-listed shares is subject to capital gain tax at the rate of 15%. Transfer of listed shares is also taxed at 15% unless specific conditions/exemptions apply. A transfer duty of 2‰ is imposed on the gross sale proceeds of listed shares. Other

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tax rate. The tax rate for individuals on "long-term capital gains", which are gains on assets that have been held for over one year before being sold, is lower than the ordinary income tax rate, and in some tax brackets there is no tax due on such gains.

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is 11% for tax residents for sales of shares in small- and medium-sized companies. Rates of 22% and 33% apply in certain other situations. Those who have been resident in Korea for less than five years are exempt from capital gains tax on foreign assets.

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announced it would tighten rules for taxing profits on the sale of property. From 1 October 2015, any person selling a residential property within two years of purchase would be taxed on the profits at their marginal income tax rate. This is known as the

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After 2024 changes equity sales are taxed at 12.5 percent if held for more than 1 year and 20 percent if held for less than 1 year. Indexation benefit from home capital gains has been removed and the tax rate has been bought down to 12.5 percent from 20

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60% of the gains are taxed as individual revenue (tax scale between 0–45%). The following year, 6.8% of the gains can be deducted from the tax base. For equities bought after 1 January 2018, the 60% reduction for 2-year long hold does not apply anymore.

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assets situated in China as part of its ordinary course of business the gains so derived will likely be assessed as if it is a capital gain, rather than business profit. This is somewhat contradictory with the basic principles of double taxation treaty.

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Taxable income under Box 2 category includes dividends and capital gains from a substantial shareholding (inkomsten uit aanmerkelijk belang) (i.e. a shareholding of at least 5%). Income that falls into the Box 2 category is taxed at a flat rate of 25%.

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on their "chargeable gains" (the amounts of which are calculated along the lines of capital gains tax in the United Kingdom). Companies cannot claim taper relief, but can claim an indexation allowance to offset the effect of inflation. A corporate

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The absence of indexation relief for transactions on assets acquired since 2003 means that the headline rate of 33% is not directly comparable and is higher than would otherwise be the case in jurisdictions where inflation is taken into account.

3161:

However, if equities are held for less than one year and is sold through recognised stock exchange then short term capital gain is taxable at a flat rate of 15% u/s 111A and other surcharges, educational cess are imposed.(w.e.f. 1 April 2009.)

2380:

Other capital gains are taxed at the ordinary rate. If the total amount of sales is used for the purchase of depreciable fixed assets within 3 years, the taxation of the capital gains will be spread over the depreciable period of these assets.

3430:

tax at the moment of the sale (but when the capital gain is distributed). However, if the company has held the shares for three years or more, the company can distribute the capital gains as dividends tax-free (except, real estate companies).

3400:, required individuals to declare 26% of proceeds on their income tax statement. Many traders in Japan used both systems, declaring profits on the Withholding Tax system and losses as taxable income, minimizing the amount of income tax paid. 4161:: No withholding tax is imposed on dividends paid to a resident company. Dividends paid to a resident or nonresident individual, or a nonresident company, are subject to a 15% withholding tax, unless the rate is reduced under a tax treaty. 4476:. The United States, unlike almost all other countries, taxes its citizens (with some exceptions) on their worldwide income no matter where in the world they reside. U.S. citizens therefore find it difficult to take advantage of personal 4173:: No withholding tax is imposed on royalties paid to a resident company. A 20% withholding tax is imposed on royalties paid to a resident or nonresident individual, or a nonresident company, unless the rate is reduced under a tax treaty. 6530:

https://sede.agenciatributaria.gob.es/Sede/en_gb/ayuda/manuales-videos-folletos/manuales-ayuda-presentacion/irpf-2022/8-cumplimentacion-irpf/8_1-base-imponible-general-base-ahorro/8_1_4-compensaciones-partidas-negativas-base-ahorro.html

5912: 4053:

For companies, capital gains are taxed as ordinary income at the federal level, and at the cantonal and municipal level, depending on the canton, either as ordinary income or at a special lower tax progression, as for natural persons.

3616:

In a speech delivered on 3 June 2009, New Zealand Treasury Secretary John Whitehead called for a capital gains tax to be included in reforms to New Zealand's taxation system. The introduction of a capital gains tax was proposed by the

2895:

If shares are held in a special account (called a PEA), the gain is subject only to "social contributions" (17.2%) provided that the PEA is held for at least five years. The maximum amount that can be deposited in the PEA is €150,000.

2266:, capital gains on the sale of stocks or shares are taxable at 15%. This tax rate also applies to capital gains made from transfers of ownership of real estate, both land or buildings. Individual income tax rate on dividends is 8%. 4050:

However, natural persons involved in real estate trading in a professional manner may be treated as self-employed and taxed at higher rates similarly to a company and, additionally, social contributions would then need to be paid.

4014:. The decision to classify a person as such is made subjectively on a case-by-case basis by the tax authorities. However, it is rather infrequent and there is a set of safe harbour criteria which guarantee non-professional status: 2445:

If one's income is primarily derived from capital gains then it may not qualify for the 50% multiplier and will instead be taxed at the full income tax rate. CRA has a number of criteria to determine whether this will be the case.

2655:

Share dividends and realized capital gains on shares are charged 27% to individuals of gains up to DKK 48,300 (2013-level, adjusted annually), and at 42% of gains above that. Carryforward of realized losses on shares is allowed.

3158:. From fiscal year 2018–2019, exemption u/s 10(38) has been withdrawn and section 112A has been introduced. The long term capital gain shall be taxable on equities at 10% if the gain exceeds Rs. 100,000 as per the new section. 4242:. This led to property developers deliberately leaving office blocks empty so that a rental income could not be established and greater capital gains made. The capital gains tax system was therefore introduced by chancellor 4035:

individual income from self-employment activity and are subject to social contributions (AHV, currently at 10.55% rate for self-employed); capital losses may get deducted from income over the course of up to 7 next years.

2357:

Income derived from the disposal of shares in a statutory capital of a Belarusian company is exempted from PIT as long as the taxpayer was in possession of these shares for a continuous period of no less than three years.

2137:

in the world in four years. In 1982, the U.S. owned $ 147 billion of assets that were excess over and above the value of U.S. assets owned by foreigners. In 1986, this value inverted to negative $ 250 billion.

2467:

In 2022, with price levels surging, some economists have argued that the capital gain tax should be adjusted for inflation, saying that without such adjustment, it taxes "fictional gains", which discourages investment.

4365:

applied to chargeable gains. This new single rate would replace the individual's marginal (Income Tax) rate of tax for CGT purposes. The changes were introduced, at least in part, because the UK government felt that

1234: 4513:

Selling an asset at a loss may create a "tax loss" that can be applied to offset gains realized in the future, and avoid or reduce taxes on those gains. Tax losses are a business asset, but the business must avoid

2051:

forward losses if these are properly registered with HMRC. The CGT allowance for one tax year in the UK is currently £3,000 for an individual and double (£6,000) for a married couple or in a civil partnership. For

5667: 4452:

signed into law by President Bush on 17 May 2006, which also reduced the 5% rate to 0%. Toward the end of 2010, President Obama signed a law extending the reduced rate on eligible dividends until the end of 2012.

4336:

was introduced on 1 April 2002 for holdings of 10% or more of the shares in another company (30% or more for shares held by a life assurance company's long-term insurance fund). This is effectively a form of UK

3061:

The Hong Kong taxation of capital gains on employee shares or options that are subject to a vesting period, is at odds with the treatment of unrestricted shares or options which are free of capital gains tax.

6568: 2327:

leased to other tenants) or portions attributable to business use. Capital gains or losses as a general rule can be disregarded for CGT purposes when assets were acquired before 20 September 1985 (pre-CGT).

3592:

specific knowledge of the individual – if the individual is a professional trader, the personal transactions will be seen as taxable income sooner than if the individual does not have specific knowledge or

3530:, capital gains made from the sale of properties by individuals are taxable with a flat tax rate of 20% of the capital gains. The taxed amount must be higher than 3% of the selling price of the property. 2987:

at least 12 months), even if they are sold in 2009 or later, barring a change of law. Certificates are treated specially, and only qualify for tax exemption if they have been bought before 15 March 2007.

3533:

An exemption from the individual income tax in the case of making capital gains by selling a property is applicable if the property is used as a principal residence for a duration of at least six years.

3518:, capital gains are included in taxable income and are subject to the standard 9% corporate tax rate. They are calculated in accordance with the tax rules and can only be offset against capital losses. 3343:

Tax on capital gains arising in the first eleven months of the year must be paid by 15 December, and tax on capital gains arising in the last month of the year must be paid by the following 31 January.

3858:

There is no separate tax on capital gains; rather, gains or gross receipt from sale of assets are absorbed into income tax base. Taxation of individual and corporate taxpayers is distinctly different:

2626:

Any trading nature profits derived from the sale of shares of companies which directly or indirectly own immovable property in Cyprus provided that such profit is exempt from taxation under income tax.

5123: 3368:

Capital gains tax of corporate income tax 27.5% (IRES) on gains derived from disposals of participations and extraordinary capital gains. For individuals (IRPEF), capital gains shall incur a 26% tax.

4440:, from 20% to 15% for individuals whose highest tax bracket is 15% or more, or from 10% to 5% for individuals in the lowest two income tax brackets (whose highest tax bracket is less than 15%). (See 3099:

From 1 January 2018 the capital gains tax in Iceland is 22%. It was 20% prior to that (for a full year, from 2011 to 2017), which in turn was a result of a progressive raises in the preceding years.

2236:

studied the relationship between capital gains taxes and tax evasion: a 1% decrease in capital gains tax rate increases the reported tax base by 0.4% (amounting to a 0.6% decrease in tax collected).

4510:

There may be accounts with tax-favored status. The most advantageous let gains accumulate in the account without taxes; however, taxes may be owed when the taxpayer withdraws funds from the account.

4069:

No tax is collected from individual investors whose annual transactions are below T$ 1 billion ($ 33 million). Transactions above T$ 1 billion will be charged with a 0.1 percent tax.

4524:

Tax may be deferred if the taxpayer sells the asset but receives payment from the buyer over a period of years. However, the taxpayer bears the risk of a default by the buyer during that period. A

3065:

For those who do trading professionally (buying and selling securities frequently to obtain an income for living) as "traders", this will be considered income subject to personal income tax rates.

3641:. The seller's main home is exempt, as well as properties inherited from deceased estates or transferred as part of a relationship settlement. To help enforcement, all buyers need to supply their 3824:. This was particularly notorious on quoted companies. In these two years, the government set up a large number of tax incentives to promote equity capital and to encourage the quotation on the 3610:

However, there were a few cases of the IRD enforcing the law; in 2004 the government gathered $ 106.6 million checking on property sales from Queenstown, Wanaka and some areas of Auckland.

7021:

An example of an exception is the exemption from U.S. federal income tax for a limited amount of foreign earned income of a citizen or resident of the United States who is living abroad, under

6845: 6471: 3482:

For those trading professionally (buying and selling securities frequently to obtain an income for living) as "traders", this will be considered income subject to personal income tax rates.

5858: 1980:

Not all countries impose a capital gains tax, and most have different rates of taxation for individuals compared to corporations. Countries that do not impose a capital gains tax include

6630: 6033: 4283:

In the 2021–22 tax year, taxpayers can make £12,300 in capital gains before they have to pay any tax – and couples can pool their allowance. This is the same as it was the year before.

3021:

There is an allowance (Freistellungsauftrag) on capital gains income in Germany of €1000 per person per year of which you do not have to be taxed, if appropriate forms are completed.

5347: 3563:

Capital gains realised on the disposal of business assets (including real estate) and on the disposal of other assets that qualify as income from independently performed activities;

2055:, national and state legislation often has a large array of fiscal obligations that must be respected regarding capital gains. Taxes are charged by the state over the transactions, 5583: 2813:

Dividends from a publicly listed company are 85% taxable resulting in the CGT rate to be 25,5% or 28,9%. The company distributing the dividend will apply a 25,5% withholding tax.

2354:

Income derived from the disposal of one vehicle within a calendar year is exempted from PIT, but is subject to PIT with standard terms for every subsequent disposal of a vehicle.

3054:

are taxed at the normal Hong Kong income tax rate on the value of the shares or options at the end of any vesting period less any amount that the individual paid for the grant.

5697: 3831:

From 2010 onwards, for residents, all capital gain of stock above €500 is taxable on 20%. Investment funds, banks and corporations are exempted of capital gain tax over stock.

3150:(STT) is paid on the sale. STT in India is currently between 0.017% and 0.1% of total amount received on sale of securities through a recognized Indian stock exchange like the 2547:

income and capital. What is commonly referred to by taxpayers and practitioners as capital gain tax is actually within the income tax framework, rather than a separate regime.

4830:

Landsman, Wayne R; Shackelford, Douglas A; Yetman, Robert J (April 2002). "The determinants of capital gains tax compliance: evidence from the RJR Nabisco leveraged buyout".

6266: 6161: 4535:

In certain transactions, the basis (original cost) of the asset is changed. In the U.S., the basis for an inherited asset becomes its value at the time of the inheritance.

3469:. Malaysia used to have a capital gains tax on real estate but the tax was repealed in April 2007. However, a real property gains tax (RPGT) has been introduced in 2010 . 2016:, and others. In some countries, such as New Zealand and Singapore, professional traders and those who trade frequently are taxed on such profits as a business income. In 5675: 5149: 2450:

income is derived from specified investment business activities (which include income from capital gains) they are not permitted to claim the small business deduction.

3171: 2461:

Capital gains earned on income in a TFSA are not taxed at the time the gain is realized. Any money withdrawn from a TFSA, including capital gains, are also not taxed.

5318: 3880:

that may be included into gains on disposal of securities are taxed at source at 13% (residents) and 15% (non-residents) for either corporate or individual taxpayers.

5502: 5473: 3828:. Until 2010, for stock held for more than twelve months the capital gain was exempt. The capital gain of stock held for shorter periods of time was taxable on 10%. 6565: 5934: 5363: 4185:: A 15% withholding tax applies to payments made to nonresidents in exchange for online advertising services, deductible either by the payer or an intermediary. 3034:

say there is no tax in the case of capital gain from trading in the stock market as long as the individual owns less than 0.5% of the publicly listed company.

5956: 6779:

United Arab Emirates: 2009 Article IV Consultation: Staff Report; Public Information Notice; and Statement by the Executive Director for United Arab Emirates

4437: 5385: 2104:

that has hugely developed in the past few decades (in the 2nd half of the 20th century) is helping countries to deal with some gaps between investments and

7040: 6963: 5199: 3638: 5251: 2396:(the Brazilian tax office). Derivatives (futures and options) follow the same rules for tax purposes as company stocks. When selling less than R$ 20.000 ( 7059: 6187: 6836: 2400:) within a month (and not operating in day trading), the financial operation is considered tax-free. Also, non-residents have no tax on capital gains. 5615: 6478: 4499:

Depending on the specifics of national tax law, taxpayers may be able to defer, reduce, or avoid capital gains taxes using the following strategies:

5052: 4273:

allows a lower rate of CGT (10%) to be paid by people who have been involved for a year with a trading company and have a 5% or more shareholding.

2619:

The gains from the disposal of shares in companies which own immovable property in Cyprus and that are not listed in any recognized Stock Exchange.

4956: 2464:

Unrealized capital gains are generally not taxed, except for the deemed disposition when emigrating out of Canada or inheritance by a non-spouse.

5865: 5544: 2079:. The literature provides information that barriers for trading negatively affects the investors' willingness to trade, which in turn can change 6930: 2990:

Real estate continues to be exempt from capital gains tax if it has been held for more than ten years. The German capital gains tax is 25% plus

2623:

this case are restricted to the market value of the immovable property held directly or indirectly by the company of which the shares are sold).

6634: 6138: 4449: 4393: 6041: 4986: 2323: 1580: 5731: 2408:

The Corporate tax rate is 10%. The personal tax rate is flat at 10%. There is no capital gains tax on equity instruments traded on the BSE.

5306: 4484:

accounts that advertise as tax havens, U.S. law requires reporting of income from those accounts, and willful failure to do so constitutes

4269:. Certain other gains are allowed to be rolled over upon re-investment. Investments in some start up enterprises are also exempt from CGT. 3870:

are taxed as ordinary business profits at the common rate of 20%, regardless of the ownership period. Small businesses operating under the

6375: 6240: 2203:

that American taxpayers who received capital gains income incurred higher compliance costs than those who did not. From a survey of 2,000

6681: 6503: 6424: 5816: 5590: 4379:

On 6 April 2016, new lower rates of 10% (for basic taxpayers) and 20% (for higher taxpayers) were introduced for non-property disposals.

2983: 2431:

Some exceptions apply, such as selling one's primary residence which may be exempt from taxation. Capital gains made by investments in a

5344: 5030: 3506:

Not all types of assets are "capital assets". Capital assets include: real estate; shares; stakes in limited liability companies etc.

3380:, from 1989 to 2003, there were two options for paying tax on capital gains from the sale of listed stocks. The first, Withholding Tax 2630:

No CGT is imposed on the subsequent disposal of properties which are acquired in the period from 17 July 2015 up to 31 December 2016.

2245:

provides support for Poterba's work with evidence from a unique data set of shareholder information from the 1989 leveraged buyout of

5709: 4538:

Tax may be deferred if the seller of an asset puts the funds into the purchase of a "like-kind" asset. In the U.S., this is called a

1437: 6016: 4238:

Channon observes that one of the primary drivers to the introduction of CGT in the UK was the rapid growth in property values post

3633: 3340:

The tax rate is 23% on certain investment policies, and rises to 40% on certain offshore gains when they are not declared in time.

1302: 1297: 3433:

Personal income tax like dividends, interest and income from life insurance contracts and private pension funds are taxed at 10%.

2887:

For residents, there are two options for treating capital gains (shares, bonds, interests, etc.). It was introduced by President

2039:. The profit is in most cases the difference between the amount (or value) an asset is sold for and the amount it was bought for. 738: 6566:

https://www.estv.admin.ch/dam/estv/de/dokumente/bundessteuer/kreisschreiben/2004/1-036-D-2012.pdf.download.pdf/1-036-D-2012-d.pdf

5070: 4228: 3642: 5519: 3601:

So it depends on the actual facts and circumstances how the capital gain is treated. Even judges do not always decide the same.

3316:. The tax is 5% final tax (or 2.5% from 8 September 2016) on the taxable sale value or the actual proceeds, whichever is higher. 166: 6915: 4415: 3646: 1651: 1244: 465: 6349: 5561: 733: 138: 4692:

Burman, Leonard E.; Randolph, William C. (1994). "Measuring Permanent Responses to Capital-Gains Tax Changes in Panel Data".

4353: 4219:

have reported considering the introduction of capital-gains taxes on property transactions and on property-based securities.

4046:

Capital gains tax is levied on the sale of real estate property in all cantons. Taxation rules vary significantly by canton.

4066:. Capital gains are usually taxed as ordinary income. Prior to 1 January 2016, there was a capital gains tax on securities. 5322: 4352:

The rules governing the taxation of capital gains in the United Kingdom for individuals and companies are contained in the

3589:

the number of transactions – the more transactions the sooner it is assumed that activities exceed normal asset management;

1851: 1032: 5499: 5477: 222: 214: 4934: 4333: 3014:– and the cost of the reunification, but later kept to finance all kinds of public funded projects in all Germany), plus 2295:

collects capital gains tax only upon realized capital gains, except for certain provisions relating to deferred-interest

2031:, precious metals and second homes could be all subject to the tax if the profit is large enough. This lower boundary of 1726: 145: 3962:

Realised capital losses can be offset against future capital gains for up to 4 years following the year of realisation.

3479:

Malaysia has imposed capital gain tax on share options and share purchase plan received by employee starting year 2007.

6541: 4725: 4539: 3705: 3390:, taxed all proceeds (regardless of profit or loss) at 1.05%. The second method, declaring proceeds as "taxable income" 2939: 2848: 2698: 2503: 2454: 1928: 1791: 914: 426: 119: 38: 6322: 5988: 5281: 2904:

non-residents who sell a property for an amount over 150.000 euros or who own the real estate for more than 15 years.

6787: 6747: 6709: 5008: 4676: 4021:

low trading volume: sum of buying prices and sale proceeds is less than 500% of capital at the beginning of the year,

3897:

Individuals pay 19% or 25% capital gains tax. They are also required to pay 14% health insurance from capital gains.

3731: 3626: 3622: 3569:

Capital gains derived from the sale of a substantial interest in a company (that is, 5% of the issued share capital).

2965: 2874: 2724: 2529: 1252: 1000: 258: 240: 185: 52: 6802:

transactions (registered by the Dubai Land Department) and on securities that derive their value from real property.

6631:"Steuerfreier Kapitalgewinn – Schwierigkeit der Abgrenzung: steuerfreier Kapitalgewinn versus steuerbares Einkommen" 3713: 2947: 2856: 2706: 2511: 5963: 5429: 5371: 4515: 4503:

A nation may tax at a lower rate the gains on investments in favored industries or sectors, such as small business.

3151: 2760:

Resident individuals are taxed on their worldwide income; nonresidents are taxed only on Ecuadorian-source income.

717: 152: 3454: 5790: 5393: 3450: 899: 495: 5203: 4765: 4406: 2745:

Resident entities are taxed on worldwide income. Nonresidents are subject to tax only on Ecuador-source income.

6822: 5259: 4373: 4328: 3709: 2943: 2852: 2702: 2507: 2287: 1856: 1575: 123: 6295: 6213: 3412:

Capital gains taxes were abolished in Kenya in 1985 to spur growth in the securities and property market. The

2991: 134: 6584: 6092: 6064: 4545:

Tax may be deferred if the capital gain income is reinvested into certain geographic areas. In the U.S., the

4258:

For higher rate taxpayers, the rate is 28% on profits from residential property, and 20% on everything else.

3889:

Capital gains are subject to a 15% tax for residents and 20% for nonresidents (based on the tax assessment).

3356:

is set at 25% of the real gains derived from the sale of securities (30% for a substantial shareholder). Non-

1861: 820: 289: 7067: 6121: 4387:

Individuals paid capital gains tax at their highest marginal rate of income tax (0%, 10%, 20% or 40% in the

3546:, Capital Gain Tax refers to gain occurred on the sale of any assets or properties. Since 17 July 2021, the 7145: 7140: 5619: 3791: 2439: 2425: 2278:; however, there is a 9% to 35% tax for fiscal residents on their world revenues, including capital gains. 2159: 2101: 1559: 850: 2194:

by these three tax sources. The paper does not show exactly what costs are incurred by capital gains tax.

6773: 6401: 4433: 2782: 2241: 1801: 1771: 7125: 7092:

Black, Stephen (2011). "A Capital Gains Anomaly: Commissioner v. Banks and the Proceeds from Lawsuits".

5890: 4448:

and capital gains, previously scheduled to expire in 2008, was extended through 2010 as a result of the

4369:

firms were making excessive profits by benefiting from overly generous taper relief on business assets.

6939: 5833: 4964: 4857: 4518:, such as selling to oneself or a subsidiary for no legitimate purpose other than to create a tax loss. 4262: 3147: 1182: 654: 6656: 5415: 4424:

on the net total of all their capital gains. Short-term capital gains are taxed at a higher rate: the

4456:

The law allows for individuals to defer capital gains taxes with tax planning strategies such as the

3990:

interest levels. As of 2021, the tax is at the minimum level of 0,375% of the total account balance.

3820:

In 1986 and 1987 Portuguese corporations changed their capital structure by increasing the weight of

3413: 2577:

Gains derived from inheritances, donations or legacies (portion of estate received by spouse or heir)

2392: 2316: 1229: 807: 764: 615: 470: 319: 4994: 3744:

There is a 6% Capital Gains Tax and a 1.5% Documentary Stamps on the disposal of real estate in the

3649:

extended the bright line test threshold first from two years to five years, and later to ten years.

2574:

Gains derived from the liquidation of a company that has been in existence for a minimum of 2 years.

2092:

realization of capital gains and wait until a subsequent regime lowers the capital gains tax rate."

4750: 4277: 4270: 3694: 3618: 3434: 3320: 2928: 2837: 2687: 2492: 2432: 2233: 1821: 1239: 723: 4338: 4150:: Residents are taxed on worldwide income; nonresidents are taxed only on Turkish-source income. 3698: 2932: 2841: 2691: 2496: 2184:

researchers knew of in 2007) specifically analyze the costs associated with capital gains taxes.

1836: 1776: 1287: 1282: 904: 785: 436: 112: 5451: 4592: 3559:

Capital gains generally are exempt from tax. However, exceptions apply to the following assets:

3457:

apply. As of 2021, 15% tax rate is applied for the disposal of securities and sale of property.

2046:

on capital gains may depend on the sellers income. For example, in the UK the CGT is currently (

6991: 6300: 6218: 6097: 6069: 5225: 5174: 3357: 2995: 2114: 2076: 1921: 1746: 1631: 1626: 1222: 801: 620: 159: 44: 7105: 6507: 4766:"The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform" 2361:

Income derived from the sale of securities is subject to PIT in compliance with the Tax Code.

7022: 4465: 3825: 3155: 2121:, usually has to pay this debt for example by exporting some products abroad. It affects the 2027:

Capital gains taxes are payable on most valuable items or assets sold at a profit. Antiques,

1826: 1751: 1716: 1701: 1621: 1611: 855: 775: 770: 691: 5935:"Tax for capital gains. Is it applicable in the Netherlands and if so, in which situations?" 4883: 3437:

on the disposal of capital assets (such as real estate, shares and bonds) are taxed at 20%.

3050:

has no capital gains tax. However, employees who receive shares or options as part of their

6889: 4542:

and is now generally available only for business-related real estate and tangible property.

4216: 1846: 1811: 1786: 1666: 1646: 813: 490: 351: 2571:

Gains derived from the sale of assets (shares, bonds, etc.) held for a minimum of 2 years.

8: 6013: 4445: 3547: 3094: 2225:

of taxes, since resources spent on evading the tax could be put to more productive uses.

2032: 1866: 1766: 1761: 1706: 1691: 1681: 1676: 1671: 1616: 1606: 1601: 1585: 1455: 1401: 1204: 712: 5641: 4310:

Please help update this article to reflect recent events or newly available information.

79:

Please help update this article to reflect recent events or newly available information.

6984: 5096: 5071:"How to Calculate Capital Gains When Day Trading in Canada | 2018 TurboTax Canada Tips" 4812: 4785: 4701: 4634: 4027:

no use of foreign capital, or the interest paid on it is less than the dividend income,

3031: 2122: 1841: 1831: 1816: 1806: 1781: 1731: 1696: 1686: 1656: 1641: 1636: 1491: 1406: 1194: 1158: 1079: 958: 676: 314: 6782:. IMF Country Reports. Washington, D.C.: International Monetary Fund. pp. 24–25. 4843: 7119: 7101: 6818: 6783: 6743: 6705: 6326: 6244: 4909: 4789: 4672: 4630: 3653: 3308:

Capital gains are generally assessable at standard income rates. The exceptions are:

2748:

Capital gains are treated as ordinary income and taxed at the normal corporate rate.

2567:

Under Colombian law, there are different kinds of capital gains subject to taxation:

1914: 1756: 1741: 1736: 1711: 1661: 1461: 1172: 1124: 1064: 980: 633: 600: 406: 6704:. Mkuki na Nyota law library. Dar es Salaam: Mkuki na Nyota Publishers. p. 41. 2588:

is 10%, with the exception of lottery or gambling winnings, which are taxed at 20%.

2071:

The CGT can be considered a cost of selling which can be greater than, for example,

5759:. State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania 5705: 4839: 4777: 4626: 4546: 4496:

Taxpayers may defer capital gains taxes by simply deferring the sale of the asset.

4473: 4461: 2300: 2229: 2181: 2155: 2072: 1796: 1721: 1327: 1292: 1272: 1084: 1052: 926: 780: 531: 2047: 7026: 6777: 6737: 6699: 6572: 6271: 6125: 6020: 5506: 5351: 4525: 4457: 4441: 4425: 4346: 4243: 4030:

derivatives (especially options) are used solely to safeguard own portfolio risk.

3795: 3783: 3082: 2994:(add-on tax initially introduced to finance the five eastern states of Germany – 2888: 2126: 2028: 1890: 1506: 1364: 1359: 1094: 1057: 968: 933: 835: 759: 595: 555: 521: 431: 421: 416: 411: 329: 6296:"Government kills off capital gains tax, won't happen on Jacinda Ardern's watch" 4420:

In the United States, with certain exceptions, individuals and corporations pay

2063:. However, these fiscal obligations may vary from jurisdiction to jurisdiction. 6761:

As of 1 January 2006 income from disposal of real estate is yaxed as follows .

4366: 4342: 3821: 2639: 2600:

is 10%. It was introduced in 2015 at a rate of 12% and reduced to 10% in 2021.

2417: 2397: 2222: 1993: 1966: 1962: 1449: 1421: 1396: 1257: 1099: 894: 830: 728: 666: 570: 565: 548: 526: 6867: 4038:

For companies, capital gains are taxed as ordinary income at corporate rates.

3578:

together with other changes so that people with less wealth, pay lower taxes.

2660:

case the net capital income is negative, only approx. 33% tax credit applies.

7134: 5756: 4481: 4469: 3809:

There is a capital gains tax on sale of home and property. Any capital gain (

3613:

Generally profits from frequent stock trading will be deemed taxable income.

3015: 3003: 2163: 2148: 2036: 1521: 1189: 1114: 1005: 938: 872: 840: 707: 649: 610: 590: 560: 475: 396: 391: 366: 356: 298: 5285: 2364:

The capital gains tax rate in Belarus is 18% for disposal of stocks/shares.

4529: 4261:

There are exceptions such as for principal private residences, holdings in

4239: 4024:

realized capital gains make up less than 50% of income during the tax year,

3915: 3863:

residing in the Russian Federation for more than 183 days in the past year.

3757:

6%, higher of fair market value (zonal or assessed value) and selling price

3051: 2770:

Capital gains are treated as ordinary income and taxed at the normal rate.

2644: 2421: 2129:

for domestic savings." In 1982, the United States was the world's greatest

2060: 1954: 1902: 1416: 1199: 1168: 1139: 1119: 1010: 995: 975: 889: 884: 686: 480: 5016: 4341:. Almost all of the corporation tax raised on chargeable gains is paid by 449: 5698:"Global Tax Alert: Kenya reintroduces capital gains tax – EYG no. CM4776" 4485: 4116:

TRY 120,001–TRY 600,000 (for employment income, TRY 180,001–TRY 600,000)

4004: 3928: 3787: 3779: 3745: 3360:

bonds are taxed nominally at 15% (or 20% for a substantial shareholder).

3176:

Capital Gains Tax Rates for Fiscal Year 2017–18 (Assessment Year 2018–19)

3078: 3011: 2246: 2005: 1997: 1970: 1411: 1149: 1109: 1027: 963: 909: 845: 671: 661: 605: 485: 386: 381: 339: 324: 4781: 3652:

In mid-February 2019, the Labour-led Coalition government's independent

2125:

in this country. That is also why "the foreign capital is not a perfect

6214:"Tax Working Group recommends capital gains tax: what it means for you" 4816: 4705: 4638: 4567: 4421: 4113:

TRY 49,001–TRY 120,000 (for employment income, TRY 49,001–TRY 180,000)

3515: 2304: 2035:

is set by the government. If the profit is lower than this limit it is

1516: 1486: 1369: 1354: 1277: 1209: 1177: 1129: 1104: 1089: 990: 985: 953: 879: 585: 580: 401: 361: 307: 4207:

introduced capital-gains taxes on property sales from 1 January 2006.

2312:

you must disclose capital gains and losses in your income tax return.

6139:"Tighter rules on residential property investors and overseas buyers" 4477: 3971: 3446: 3417:

effect on 1 January 2015 with 5% as the general applicable tax rate.

3313: 3047: 3007: 2292: 2275: 2204: 2013: 2009: 1349: 1267: 1262: 948: 943: 754: 681: 371: 7120:

The Labyrinth of Capital Gains Tax Policy: A Guide for the Perplexed

6188:"National will return bright-line test to two years – Simon Bridges" 4803:

Poterba, James M. (1987). "Tax Evasion and Capital Gains Taxation".

3683: 2917: 2826: 2676: 2481: 101: 6961: 5777: 4935:"Besteuerung inländischer sowie im Inland bezogener Kapitalerträge" 4388: 4078: 3877: 3814: 3775: 3466: 3074: 2742:

Residence for tax purposes is based on the place of incorporation.

2585: 2556: 2130: 2056: 2052: 2043: 1985: 1974: 1511: 1479: 1163: 1153: 1074: 1069: 1042: 1015: 825: 575: 516: 511: 344: 6162:"New property tax and tighter rules for foreigners in New Zealand" 3866:

Capital gains of resident corporate taxpayers operating under the

2303:. The tax is not separate in its own right, but forms part of the 6353: 6118: 4617:

Jin, Li (2006). "Capital Gains Tax Overhang and Price Pressure".

4204: 3874:

pay tax not on capital gains, but on gross receipts at 6% or 15%.

3843: 3527: 2979: 2806: 2794: 2764: 2597: 2348: 2335: 2322:

For individuals, the most significant exemption is the principal

2263: 2109: 2001: 1981: 1322: 1144: 1047: 1037: 376: 334: 4372:

The changes were criticised by a number of groups including the

1949:) is the tax on profits realized on the sale of a non-inventory 6928: 6742:. Chichester, West Sussex: John Wiley & Sons. p. 341. 5097:"How should I report my online trading income? – H&R Block" 4724:

Veldhuis, Niels; Godin, Keith; Clemens, Jason (February 2007).

4193: 4063: 3983: 3666: 3491: 3426:

20% corporate income tax only, when the profit is distributed.

3353: 3077:(15%) on capital income. This includes: selling stocks, bonds, 2999: 2613: 2134: 2105: 2017: 1989: 1885: 1531: 1342: 1337: 1332: 1134: 1022: 6472:"Summary of Korean Corporate and Individual Income Taxes 2007" 5891:"Netherlands capital gains tax rates, and property income tax" 5150:"How to keep inflation and taxes from devouring capital gains" 2663:

Companies are taxed at 25%. Share dividends are taxed at 28%.

2612:

The gains from the disposal of immovable property situated in

5668:"Tax measures to boost growth but prices of goods will go up" 4276:

Shares in companies with trading properties are eligible for

4266: 3941: 3778:(19%) on capital income. It includes: selling stocks, bonds, 3543: 3377: 2543: 2088: 2080: 1958: 1950: 1546: 1541: 1536: 1526: 1501: 1496: 1443: 1315: 6504:"Korea : Publications : 2009 Korean Tax Summaries" 4432:

The tax rate on long-term gains was reduced in 1997 via the

3645:

at settlement. Shortly after taking office in 2017, the new

6772: 5476:. Law.incometaxindia.gov.in. 4 January 2009. Archived from 2296: 2118: 2100:

A capital tax influences an open economy in many ways. The

6449: 6241:"Capital gains tax recommendations: What you need to know" 5226:"Daňový portál: Časový test – Daň z příjmů fyzických osob" 4491: 2608:

Capital Gains Tax (CGT) is imposed at the rate of 20% on:

4829: 3490:

There is 10% tax rate for profits in the stock market in

2176: 2095: 281: 5859:"Worldwide personal tax guide 2013–2014 The Netherlands" 2133:; however it went from this stage to being the greatest 4656:(third ed.). New York: W. W. Norton & Company. 7041:"Understanding Long-Term vs. Short-Term Capital Gains" 6477:. Samil Price Waterhouse Coopers. 2007. Archived from 3906:

derivative in less than one year after purchasing it.

3761:

For Shares of Stocks Not Traded in the Stock Exchange

2763:

An individual is deemed to be resident if they are in

2416:

A Capital Gains tax was first introduced in Canada by

6962:

Ross Martin Tax Consultancy Limited (16 April 2018).

6034:"Capital Gains Tax New Zealand: What You Should Know" 5013:

CVM – Comissão de Valores Mobiliários (Brazilian SEC)

4521:

Tax may be waived if the asset is given to a charity.

4438:

Jobs and Growth Tax Relief Reconciliation Act of 2003

2117:, the country that has borrowed some money and has a 1246:

European Union Common Consolidated Corporate Tax Base

6528:"Offsets of negative items in the savings tax base" 4723: 4359: 3794:

and therefore is informally called the "Belka tax" (

3765:

15%, net of tax basis and directly attributable cost

6929:Jean Eaglesham and John Willman (23 January 2008). 6373: 6014:"Capital Gains Tax – Is this needed in New Zealand" 5642:"Capital Gains Tax: The Good, The Bad and The Ugly" 4391:2007/8) but from 6 April 1998 were able to claim a 2982:introduced a very strict capital gains tax (called 126:. Unsourced material may be challenged and removed. 6938: 6835: 6084: 6056: 3323:. The tax is 0.1% final tax on the sales proceeds. 6542:"How Sweden became a world leader in fund saving" 4763: 4666: 3449:are taxed as a general taxable income, therefore 7132: 6402:"Capital Gains Tax – Bureau of Internal Revenue" 4671:. W. W. Norton & Company. pp. 653–655. 7060:"Opportunity Zone Investment vs 1031 Exchanges" 6837:"Telegraph: Capital Gains Tax: a brief history" 6739:Buying a Property in Eastern Europe For Dummies 4764:Blumenthal, Marsha; Slemrod, Joel (June 1992). 4667:Stiglitz, Joseph E.; Rosengard, Jay K. (2015). 6698:Khadka, Rup (2015). "2: Personal Income Tax". 6267:"Live: Government rejects a capital gains tax" 5791:"In Moldova, impozitul pe profit va fi anulat" 5732:"International Tax, Lithuania Highlights 2020" 5430:"How Share Awards and Share Options are Taxed" 5009:"Securities and Exchange Commission of Brazil" 4691: 4450:Tax Increase Prevention and Reconciliation Act 3465:There is no capital gains tax for equities in 3393: 3383: 2810:years of residence, with certain limitations. 2458:taxed at the individual's full marginal rate. 6062: 5834:"Morocco - Individual - Income determination" 4957:"Belarus - Individual - Income determination" 4858:"Albania - Individual - Income determination" 4196:taxes capital gains as part of gross income. 4007:for natural persons on trades of securities. 2900:property owned for between 22 and 30 years.) 2542:The applicable tax rate for capital gains in 1922: 6657:"Taiwan – Individual – Income determination" 6090: 5962:. New Zealand Inland Revenue. Archived from 5416:"Greece – Individual – Income determination" 4018:holding each security for at least 6 months, 3970:Currently, there is no capital gains tax in 6977: 5252:"Czech Republic – Income Tax – KPMG Global" 5023: 4726:"The Economic Costs of Capital Gains Taxes" 4436:from 28% to 20% and again in 2003, via the 4010:The exception are persons considered to be 4003:There is generally no capital gains tax in 3712:. Unsourced material may be challenged and 2946:. Unsourced material may be challenged and 2855:. Unsourced material may be challenged and 2705:. Unsourced material may be challenged and 2510:. Unsourced material may be challenged and 53:Learn how and when to remove these messages 6682:"International Tax Turkey Highlights 2021" 6506:. Price Waterhouse Coopers. Archived from 6425:"We should modify the taxation of savings" 5989:"A century of capital gains tax avoidance" 5893:. Globalpropertyguide.com. 15 October 2017 5584:"International Tax Israel Highlights 2022" 5520:"Capital Gains Tax in India: An Explainer" 5122:Agency, Canada Revenue (1 November 1999). 4568:"Isle of Man Guide – GOVERNMENT, Taxation" 4077:There is no separate capital gains tax in 4062:There is no separate capital gains tax in 3566:Capital gains on liquidation of a company; 2793:There is no separate capital gains tax in 2315:From 21 September 1999, after a report by 2274:There is no specific capital gains tax in 2191:roughly 1% of the gross revenues collected 2170: 1929: 1915: 6323:"'No mandate' for capital gains tax – PM" 6128:. New Zealand Labour Party. 14 July 2011. 5957:"Buying and Selling Residential Property" 5282:"SKAT: Satser og belřbsgrćnser 2010+2011" 5001: 3986:is up to 30% on realized capital income. 3732:Learn how and when to remove this message 3312:Sale of land and/or buildings located in 2966:Learn how and when to remove this message 2875:Learn how and when to remove this message 2725:Learn how and when to remove this message 2647:100,000 are tax exempt for the taxpayer. 2580:Gains derived from gambling and lotteries 2530:Learn how and when to remove this message 2066: 1438:Institute on Taxation and Economic Policy 259:Learn how and when to remove this message 241:Learn how and when to remove this message 186:Learn how and when to remove this message 6599:"Die Besteuerung der GrundstÃ¼ckgewinne" 6350:"Government rules out capital gains tax" 6159: 5545:"Indonesia: Individual Income Tax Guide" 5321:. vero.fi. 10 March 2014. Archived from 5147: 4651: 4405: 3621:as an election campaign strategy in the 2020:, the Investment Savings Account (ISK – 7038: 6964:"CGT Capital Gains Tax rates and bands" 6422: 6065:"Treasury pushes for capital gains tax" 5788: 5517: 4802: 4492:Deferring or reducing capital gains tax 4229:Capital gains tax in the United Kingdom 4210: 3073:Since 1 January 2016 there is one flat 7133: 6985:"An Introduction to Capital Gains Tax" 6735: 6697: 6374:Finansdepartementet (8 October 2018). 5121: 4416:Capital gains tax in the United States 4089: 2773:Rates are progressive from 0% to 35%. 2584:The general capital gains tax rate in 2096:Savings and investment in open economy 7091: 6347: 6293: 6211: 6185: 5817:"Deloitte Montenegro Highlights 2019" 5175:"Colombia - Individual - Other taxes" 4739:: 18–20 – via Fraser Institute. 4354:Taxation of Chargeable Gains Act 1992 6848:from the original on 12 January 2022 5452:"Art 3.7 Capital Gains and Dividend" 4719: 4717: 4715: 4612: 4610: 4290: 3782:shares and also interests from bank 3710:adding citations to reliable sources 3677: 3665:The individual capital gains tax in 3081:shares and also interests from bank 2944:adding citations to reliable sources 2911: 2853:adding citations to reliable sources 2820: 2703:adding citations to reliable sources 2670: 2508:adding citations to reliable sources 2475: 2453:Capital gains earned on income in a 197: 124:adding citations to reliable sources 95: 59: 18: 7057: 6890:"Residential property tax planning" 6817:. London: The MacMillan Press Ltd. 6546:Swedish Investment Fund Association 5518:Rastogi, Vasundhara (6 June 2017). 5148:Brethour, Patrick (18 April 2022). 4733:Studies in Entrepreneurship Markets 4616: 4334:substantial shareholdings exemption 2197: 2167:tax rate would have little effect. 2141: 13: 7085: 6870:. Government of the United Kingdom 6141:. Fairfax New Zealand. 17 May 2015 6040:. 16 February 2016. Archived from 5789:invitat, Autor (25 October 2007). 4907: 4881: 4286: 4153: 2767:for more than 6 months in a year. 2455:Registered Retirement Savings Plan 213:tone or style may not reflect the 14: 7157: 7113: 6212:Walls, Jason (21 February 2019). 6160:Brockett, Matthew (17 May 2015). 4712: 4660: 4607: 4360:Background to changes to 18% rate 4280:, but not investment properties. 4222: 2633: 2339:(so-called "Schachtelprivileg"). 1253:Global minimum corporate tax rate 34:This article has multiple issues. 7051: 7032: 7015: 6423:Cipiura, Jan (3 December 2018). 6093:"Labour unveils 'bold' tax plan" 6023:. National.org.nz. 22 March 2007 5778:http://lex.justice.md/ru/376849/ 5708:. 7 October 2014. Archived from 4631:10.1111/j.1540-6261.2006.00876.x 4401: 4295: 3682: 2916: 2825: 2675: 2480: 1896: 1884: 718:Base erosion and profit shifting 288: 223:guide to writing better articles 202: 100: 64: 23: 7006: 6955: 6931:"Final showdown on CGT reforms" 6922: 6908: 6882: 6860: 6828: 6807: 6766: 6729: 6691: 6674: 6649: 6623: 6591: 6577: 6559: 6534: 6522: 6496: 6464: 6442: 6416: 6394: 6367: 6341: 6315: 6287: 6259: 6233: 6205: 6179: 6153: 6131: 6112: 6026: 6007: 5981: 5949: 5927: 5905: 5883: 5851: 5826: 5809: 5782: 5771: 5749: 5724: 5690: 5660: 5634: 5608: 5576: 5554: 5537: 5511: 5492: 5466: 5444: 5422: 5408: 5378: 5356: 5337: 5311: 5300: 5274: 5258:. 16 March 2021. Archived from 5244: 5218: 5192: 5167: 5141: 5115: 5089: 5063: 5045: 4979: 4949: 4927: 4901: 4875: 4850: 4823: 4796: 4444:.) The reduced 15% tax rate on 3909: 2221:important implications for the 2175:With collecting of any type of 496:Optimal capital income taxation 111:needs additional citations for 42:or discuss these issues on the 6294:Walls, Jason (17 April 2019). 4757: 4743: 4685: 4669:Economics of the Public Sector 4654:Economics of the Public Sector 4645: 4585: 4560: 4410:US capital gains taxes history 4374:Federation of Small Businesses 3993: 3921: 3673: 3604: 3554: 2288:Capital gains tax in Australia 2215: 1957:are realized from the sale of 1576:List of countries by tax rates 1: 7126:PWC list of capital tax rates 7122:(1999), Brookings Institution 6916:"Capital gains tax on shares" 6348:Small, Zane (17 April 2019). 6186:Small, Zane (11 March 2019). 6091:Adam Bennett (14 July 2011). 6063:Fallow, Brian (4 June 2009). 5616:"利子・配当・株式譲渡益課税の沿革 : 財務省" 5319:"Tax Guide, Individuals 2015" 4908:Office, Australian Taxation. 4882:Office, Australian Taxation. 4844:10.1016/S0047-2727(01)00099-8 4554: 4382: 3774:Since 2002 there is one flat 3509: 3319:Sale of shares traded in the 3217:Equity oriented mutual funds 3192:Short Term capital Gains Tax 2996:Mecklenburg-Western Pomerania 2252: 2239:A more recent study from the 1001:Natural resources consumption 5500:Capital Gains Tax Calculator 5124:"Leaving Canada (emigrants)" 4805:The American Economic Review 4694:The American Economic Review 4652:Stiglitz, Joseph E. (2000). 4460:(ensured installment sale), 3965: 3786:. The tax was introduced by 3440: 3303: 3195:Long Term capital Gains Tax 3041: 2426:1971 Canadian federal budget 2281: 2269: 2160:Council of Economic Advisers 2102:international capital market 851:United States as a tax haven 7: 6774:International Monetary Fund 6701:The East African Tax System 6450:"on-line poslovni programi" 6404:. Bir.gov.ph. 1 August 2014 5648:. Abacus. 10 September 2014 5550:. Deloitte. 23 August 2016. 4832:Journal of Public Economics 4532:may be ways to defer taxes. 4434:Taxpayer Relief Act of 1997 4263:individual savings accounts 4177:Fees for technical services 4072: 3900: 3892: 3804: 3460: 3234:Debt oriented mutual funds 2562: 2403: 2242:Journal of Public Economics 10: 7162: 6894:MAH, Chartered Accountants 4480:. Although there are some 4413: 4233: 4226: 4199: 3837: 3521: 3497: 3327: 3229:10% exceeding Rs. 100,000 3212:10% exceeding Rs. 100,000 3148:Securities Transaction Tax 3092: 3088: 3068: 2907: 2800: 2788: 2666: 2650: 2591: 2367: 2342: 2330: 2285: 2257: 765:Offshore financial centres 655:Repatriation tax avoidance 6868:"Capital Gains Tax rates" 6813:Channon, Derek F (1978). 6166:The Sydney Morning Herald 5345:Taxation of Stock Options 5284:. Skat.dk. Archived from 5075:2018 TurboTax Canada Tips 4464:(CRT), installment sale, 4327:Companies are subject to 4304:This section needs to be 4249: 4188: 4084: 4057: 3977: 3944:(tax year 2023 onwards): 3884: 3853: 3769: 3660: 3634:Fifth National Government 3485: 3420: 3394: 3384: 3352:The capital gains tax in 3347: 3024: 2816: 2805:The capital gains tax in 2603: 2596:The capital gains tax in 2420:and his finance minister 2411: 2384: 2158:, former chairman of the 2059:and capital gains on the 1230:Financial transaction tax 320:Property tax equalization 73:This article needs to be 16:Tax on investment profits 5564:. Citizensinformation.ie 3956:27% €200,000 – €300,000 3953:23% €50,000 – €200,000: 3935: 3872:simplified tax framework 3537: 3407: 3371: 3363: 3321:Indonesia Stock Exchange 3140: 2776: 2471: 2433:Tax-Free Savings Account 2234:American Economic Review 2149:present discounted value 1581:Tax revenue to GDP ratio 1240:Currency transaction tax 821:Liechtenstein tax affair 7012:Public Law No. 109-222. 6019:2 November 2013 at the 5913:"Heffingsvrij vermogen" 5200:"Cyprus Tax Facts 2021" 4751:"François Vaillancourt" 4345:companies taxed on the 4339:participation exemption 3950:21% €6,000 – €50,000: 3834:As of 2013, it is 28%. 3263:10% without indexation 3038:during the year 2019). 2308:not only in Australia. 2171:Administrative expenses 1288:Permanent establishment 1283:Exchange of Information 786:Financial Secrecy Index 437:Medical savings account 7094:St. Mary's Law Journal 6992:HM Revenue and Customs 6815:The Service Industries 6736:Barrow, Colin (2006). 6571:19 August 2022 at the 6301:The New Zealand Herald 6219:The New Zealand Herald 6098:The New Zealand Herald 6070:The New Zealand Herald 5864:. 2014. Archived from 5757:"Corporate income tax" 4619:The Journal of Finance 4411: 4110:TRY 22,001–TRY 49,000 4100:Capital gains tax rate 3627:2014 general elections 3582:even business income. 3472:As of 1 January 2019: 3186:Duration (Short Term) 2435:(TFSA) are not taxed. 2232:work from 1987 in the 2067:As an obstacle to sale 1183:Vehicle miles traveled 802:Ireland as a tax haven 616:Private tax collection 7039:Boyte-White, Claire. 6585:"Art. 67 Abs. 1 StHG" 5505:16 April 2014 at the 5474:"ftn97section105.htm" 5386:"Osakkeet ja osingot" 4466:private annuity trust 4409: 4278:entrepreneurs' relief 4271:Entrepreneurs' relief 3982:Capital gains tax in 3914:For legal persons in 3868:general tax framework 3826:Lisbon Stock Exchange 3268:Real estate/property 3200:Listed Stocks/shares 3189:Duration (Long Term) 2638:Capital gains in the 2022:Investeringssparkonto 856:Panama as a tax haven 808:Ireland v. Commission 776:Conduit and sink OFCs 771:Offshore magic circle 692:Unreported employment 6661:taxsummaries.pwc.com 6429:Obserwator Finansowy 6124:15 July 2011 at the 5915:. Belastingdienst.nl 5838:taxsummaries.pwc.com 5179:taxsummaries.pwc.com 4967:on 23 September 2021 4961:taxsummaries.pwc.com 4862:taxsummaries.pwc.com 4770:National Tax Journal 4211:United Arab Emirates 4012:professional traders 3706:improve this section 3632:On 17 May 2015, the 3455:corporate income tax 3297:20% with indexation 3291:More than 36 months 3288:Less than 36 months 3280:20% with indexation 3274:More than 24 months 3271:Less than 24 months 3257:More than 12 months 3254:Less than 12 months 3246:20% with indexation 3240:More than 36 months 3237:Less than 36 months 3223:More than 12 months 3220:Less than 12 months 3206:More than 12 months 3203:Less than 12 months 3109:2009 (until 30 June) 2992:Solidarity surcharge 2940:improve this section 2849:improve this section 2699:improve this section 2504:improve this section 2390:has already paid to 1852:United Arab Emirates 1594:Individual Countries 1303:Foreign revenue rule 1095:Inheritance (estate) 814:Leprechaun economics 120:improve this article 7146:Capital requirement 7141:Capital gains taxes 7070:on 12 November 2020 6943:on 10 December 2022 6842:The Daily Telegraph 6637:on 20 February 2017 6611:on 25 December 2016 6510:on 29 February 2012 6376:"Skattesatser 2019" 5562:"Capital Gains Tax" 5350:14 May 2011 at the 5059:. 27 November 2019. 4987:"Invest in Belgium" 4937:. BMF. 14 June 2018 4884:"Capital gains tax" 4782:10.1086/NTJ41788959 4516:"sham" transactions 4446:qualified dividends 4215:Authorities in the 4096: 4090:Individual taxation 3790:when acting as the 3548:Government of Nepal 3451:personal income tax 3095:Taxation in Iceland 2783:Egyptian Revolution 2738:Corporate taxation: 1891:Business portal 1586:Tax rates in Europe 1456:Tax Justice Network 1402:Dhammika Dharmapala 905:Airport improvement 713:Transfer mispricing 504:Distribution of Tax 276:Part of a series on 135:"Capital gains tax" 6484:on 4 November 2013 6247:. 21 February 2019 5712:on 11 January 2015 5622:on 31 October 2020 5596:on 1 February 2023 5524:india-briefing.com 5480:on 29 January 2012 5154:The Globe and Mail 4528:or purchase of an 4412: 4094: 3753:For real property 3115:2009 (from 1 July) 2756:Personal taxation: 2123:standard of living 1953:. The most common 1492:Eight per thousand 1407:James R. Hines Jr. 1298:European Union FTT 315:Government revenue 7064:arixacapital.com/ 6327:Radio New Zealand 6245:Radio New Zealand 5995:. 5 December 2020 5871:on 14 August 2015 5706:Ernst & Young 5374:on 3 August 2009. 5325:on 6 January 2016 5103:. 27 January 2017 5031:"The Leader-Post" 5019:on 10 April 2010. 4997:on 28 March 2008. 4325: 4324: 4139: 4138: 4119:Over TRY 600,000 4108:Up to TRY 22,000 3947:19% €0 – €6,000: 3742: 3741: 3734: 3654:Tax Working Group 3647:Labour government 3445:Capital gains in 3414:Kenyan Parliament 3358:inflation indexed 3301: 3300: 2978:In January 2009, 2976: 2975: 2968: 2885: 2884: 2877: 2735: 2734: 2727: 2540: 2539: 2532: 2301:zero-coupon bonds 2073:transaction costs 1943:capital gains tax 1939: 1938: 1874: 1873: 1470: 1469: 1462:Tax Policy Center 1205:Negative (income) 981:Environmental tax 863: 862: 781:Financial centres 601:Tax investigation 539: 538: 407:Tax harmonization 269: 268: 261: 251: 250: 243: 217:used on Knowledge 215:encyclopedic tone 196: 195: 188: 170: 94: 93: 57: 7153: 7109: 7080: 7079: 7077: 7075: 7066:. Archived from 7055: 7049: 7048: 7045:investopedia.com 7036: 7030: 7019: 7013: 7010: 7004: 7003: 7001: 6999: 6989: 6981: 6975: 6974: 6972: 6970: 6959: 6953: 6952: 6950: 6948: 6942: 6937:. Archived from 6926: 6920: 6919: 6912: 6906: 6905: 6903: 6901: 6896:. 11 August 2013 6886: 6880: 6879: 6877: 6875: 6864: 6858: 6857: 6855: 6853: 6839: 6832: 6826: 6811: 6805: 6804: 6798: 6796: 6770: 6764: 6763: 6758: 6756: 6733: 6727: 6726: 6724:business income. 6720: 6718: 6695: 6689: 6688: 6686: 6678: 6672: 6671: 6669: 6667: 6653: 6647: 6646: 6644: 6642: 6633:. Archived from 6627: 6621: 6620: 6618: 6616: 6610: 6604:. Archived from 6603: 6595: 6589: 6588: 6581: 6575: 6563: 6557: 6556: 6554: 6552: 6538: 6532: 6526: 6520: 6519: 6517: 6515: 6500: 6494: 6493: 6491: 6489: 6483: 6476: 6468: 6462: 6461: 6459: 6457: 6446: 6440: 6439: 6437: 6435: 6420: 6414: 6413: 6411: 6409: 6398: 6392: 6391: 6389: 6387: 6371: 6365: 6364: 6362: 6360: 6345: 6339: 6338: 6336: 6334: 6319: 6313: 6312: 6310: 6308: 6291: 6285: 6284: 6282: 6280: 6263: 6257: 6256: 6254: 6252: 6237: 6231: 6230: 6228: 6226: 6209: 6203: 6202: 6200: 6198: 6183: 6177: 6176: 6174: 6172: 6157: 6151: 6150: 6148: 6146: 6135: 6129: 6119:"Own Our Future" 6116: 6110: 6109: 6107: 6105: 6088: 6082: 6081: 6079: 6077: 6060: 6054: 6053: 6051: 6049: 6030: 6024: 6011: 6005: 6004: 6002: 6000: 5985: 5979: 5978: 5976: 5974: 5968: 5961: 5953: 5947: 5946: 5944: 5942: 5931: 5925: 5924: 5922: 5920: 5909: 5903: 5902: 5900: 5898: 5887: 5881: 5880: 5878: 5876: 5870: 5863: 5855: 5849: 5848: 5846: 5844: 5830: 5824: 5823: 5821: 5813: 5807: 5806: 5804: 5802: 5786: 5780: 5775: 5769: 5768: 5766: 5764: 5753: 5747: 5746: 5744: 5742: 5736: 5728: 5722: 5721: 5719: 5717: 5694: 5688: 5687: 5685: 5683: 5674:. Archived from 5664: 5658: 5657: 5655: 5653: 5638: 5632: 5631: 5629: 5627: 5618:. Archived from 5612: 5606: 5605: 5603: 5601: 5595: 5589:. Archived from 5588: 5580: 5574: 5573: 5571: 5569: 5558: 5552: 5551: 5549: 5541: 5535: 5534: 5532: 5530: 5515: 5509: 5496: 5490: 5489: 5487: 5485: 5470: 5464: 5463: 5461: 5459: 5448: 5442: 5441: 5439: 5437: 5426: 5420: 5419: 5412: 5406: 5405: 5403: 5401: 5392:. Archived from 5382: 5376: 5375: 5370:. Archived from 5360: 5354: 5341: 5335: 5334: 5332: 5330: 5315: 5309: 5304: 5298: 5297: 5295: 5293: 5288:on 18 March 2012 5278: 5272: 5271: 5269: 5267: 5262:on 26 April 2021 5248: 5242: 5241: 5239: 5237: 5222: 5216: 5215: 5213: 5211: 5206:on 2 August 2021 5202:. Archived from 5196: 5190: 5189: 5187: 5185: 5171: 5165: 5164: 5162: 5160: 5145: 5139: 5138: 5136: 5134: 5119: 5113: 5112: 5110: 5108: 5093: 5087: 5086: 5084: 5082: 5077:. 30 August 2016 5067: 5061: 5060: 5049: 5043: 5042: 5040: 5038: 5027: 5021: 5020: 5015:. Archived from 5005: 4999: 4998: 4993:. Archived from 4991:economie.fgov.be 4983: 4977: 4976: 4974: 4972: 4963:. Archived from 4953: 4947: 4946: 4944: 4942: 4931: 4925: 4924: 4922: 4920: 4905: 4899: 4898: 4896: 4894: 4879: 4873: 4872: 4870: 4868: 4854: 4848: 4847: 4827: 4821: 4820: 4800: 4794: 4793: 4761: 4755: 4754: 4747: 4741: 4740: 4730: 4721: 4710: 4709: 4689: 4683: 4682: 4664: 4658: 4657: 4649: 4643: 4642: 4625:(3): 1399–1431. 4614: 4605: 4604: 4602: 4600: 4589: 4583: 4582: 4580: 4578: 4564: 4547:Opportunity Zone 4474:opportunity zone 4462:charitable trust 4320: 4317: 4311: 4299: 4298: 4291: 4097: 4093: 3940:The CGT rate in 3792:Finance Minister 3737: 3730: 3726: 3723: 3717: 3686: 3678: 3639:bright line test 3399: 3397: 3396: 3389: 3387: 3386: 3180: 3179: 2971: 2964: 2960: 2957: 2951: 2920: 2912: 2880: 2873: 2869: 2866: 2860: 2829: 2821: 2730: 2723: 2719: 2716: 2710: 2679: 2671: 2535: 2528: 2524: 2521: 2515: 2484: 2476: 2198:Compliance costs 2182:Fraser Institute 2162:under President 2156:Martin Feldstein 2142:Locked-in effect 1931: 1924: 1917: 1903:Money portal 1901: 1900: 1899: 1889: 1888: 1565: 1564: 1386: 1385: 1293:Transfer pricing 1273:Tax equalization 1247: 1190:Corporate profit 826:Luxembourg Leaks 760:Corporate havens 639: 638: 455: 454: 292: 273: 272: 264: 257: 246: 239: 235: 232: 226: 225:for suggestions. 221:See Knowledge's 206: 205: 198: 191: 184: 180: 177: 171: 169: 128: 104: 96: 89: 86: 80: 68: 67: 60: 49: 27: 26: 19: 7161: 7160: 7156: 7155: 7154: 7152: 7151: 7150: 7131: 7130: 7116: 7088: 7086:Further reading 7083: 7073: 7071: 7056: 7052: 7037: 7033: 7020: 7016: 7011: 7007: 6997: 6995: 6987: 6983: 6982: 6978: 6968: 6966: 6960: 6956: 6946: 6944: 6935:Financial Times 6927: 6923: 6914: 6913: 6909: 6899: 6897: 6888: 6887: 6883: 6873: 6871: 6866: 6865: 6861: 6851: 6849: 6844:. 27 May 2010. 6834: 6833: 6829: 6812: 6808: 6794: 6792: 6790: 6771: 6767: 6754: 6752: 6750: 6734: 6730: 6716: 6714: 6712: 6696: 6692: 6684: 6680: 6679: 6675: 6665: 6663: 6655: 6654: 6650: 6640: 6638: 6629: 6628: 6624: 6614: 6612: 6608: 6601: 6597: 6596: 6592: 6583: 6582: 6578: 6573:Wayback Machine 6564: 6560: 6550: 6548: 6540: 6539: 6535: 6527: 6523: 6513: 6511: 6502: 6501: 6497: 6487: 6485: 6481: 6474: 6470: 6469: 6465: 6455: 6453: 6448: 6447: 6443: 6433: 6431: 6421: 6417: 6407: 6405: 6400: 6399: 6395: 6385: 6383: 6372: 6368: 6358: 6356: 6346: 6342: 6332: 6330: 6329:. 17 April 2019 6321: 6320: 6316: 6306: 6304: 6292: 6288: 6278: 6276: 6275:. 17 April 2019 6272:Stuff (company) 6265: 6264: 6260: 6250: 6248: 6239: 6238: 6234: 6224: 6222: 6210: 6206: 6196: 6194: 6184: 6180: 6170: 6168: 6158: 6154: 6144: 6142: 6137: 6136: 6132: 6126:Wayback Machine 6117: 6113: 6103: 6101: 6089: 6085: 6075: 6073: 6061: 6057: 6047: 6045: 6044:on 9 April 2018 6032: 6031: 6027: 6021:Wayback Machine 6012: 6008: 5998: 5996: 5987: 5986: 5982: 5972: 5970: 5966: 5959: 5955: 5954: 5950: 5940: 5938: 5933: 5932: 5928: 5918: 5916: 5911: 5910: 5906: 5896: 5894: 5889: 5888: 5884: 5874: 5872: 5868: 5861: 5857: 5856: 5852: 5842: 5840: 5832: 5831: 5827: 5819: 5815: 5814: 5810: 5800: 5798: 5787: 5783: 5776: 5772: 5762: 5760: 5755: 5754: 5750: 5740: 5738: 5734: 5730: 5729: 5725: 5715: 5713: 5696: 5695: 5691: 5681: 5679: 5678:on 14 June 2013 5666: 5665: 5661: 5651: 5649: 5640: 5639: 5635: 5625: 5623: 5614: 5613: 5609: 5599: 5597: 5593: 5586: 5582: 5581: 5577: 5567: 5565: 5560: 5559: 5555: 5547: 5543: 5542: 5538: 5528: 5526: 5516: 5512: 5507:Wayback Machine 5497: 5493: 5483: 5481: 5472: 5471: 5467: 5457: 5455: 5450: 5449: 5445: 5435: 5433: 5428: 5427: 5423: 5414: 5413: 5409: 5399: 5397: 5396:on 18 July 2018 5384: 5383: 5379: 5362: 5361: 5357: 5352:Wayback Machine 5342: 5338: 5328: 5326: 5317: 5316: 5312: 5305: 5301: 5291: 5289: 5280: 5279: 5275: 5265: 5263: 5250: 5249: 5245: 5235: 5233: 5224: 5223: 5219: 5209: 5207: 5198: 5197: 5193: 5183: 5181: 5173: 5172: 5168: 5158: 5156: 5146: 5142: 5132: 5130: 5120: 5116: 5106: 5104: 5095: 5094: 5090: 5080: 5078: 5069: 5068: 5064: 5051: 5050: 5046: 5036: 5034: 5029: 5028: 5024: 5007: 5006: 5002: 4985: 4984: 4980: 4970: 4968: 4955: 4954: 4950: 4940: 4938: 4933: 4932: 4928: 4918: 4916: 4906: 4902: 4892: 4890: 4880: 4876: 4866: 4864: 4856: 4855: 4851: 4828: 4824: 4801: 4797: 4762: 4758: 4749: 4748: 4744: 4728: 4722: 4713: 4690: 4686: 4679: 4665: 4661: 4650: 4646: 4615: 4608: 4598: 4596: 4591: 4590: 4586: 4576: 4574: 4566: 4565: 4561: 4557: 4526:structured sale 4494: 4458:structured sale 4442:progressive tax 4426:ordinary income 4418: 4404: 4385: 4362: 4347:I minus E basis 4329:corporation tax 4321: 4315: 4312: 4309: 4300: 4296: 4289: 4287:Corporate notes 4252: 4244:James Callaghan 4236: 4231: 4225: 4213: 4202: 4191: 4156: 4154:Withholding tax 4092: 4087: 4075: 4060: 3996: 3980: 3968: 3959:28% €300,000 + 3938: 3924: 3912: 3903: 3895: 3887: 3856: 3840: 3807: 3772: 3752: 3738: 3727: 3721: 3718: 3703: 3687: 3676: 3663: 3607: 3557: 3540: 3524: 3512: 3500: 3488: 3463: 3443: 3423: 3410: 3391: 3381: 3374: 3366: 3350: 3330: 3306: 3143: 3097: 3091: 3071: 3044: 3027: 2984:Abgeltungsteuer 2972: 2961: 2955: 2952: 2937: 2921: 2910: 2889:Emmanuel Macron 2881: 2870: 2864: 2861: 2846: 2830: 2819: 2803: 2791: 2779: 2731: 2720: 2714: 2711: 2696: 2680: 2669: 2653: 2636: 2606: 2594: 2565: 2559:case in India. 2536: 2525: 2519: 2516: 2501: 2485: 2474: 2414: 2406: 2398:Brazilian Reais 2393:RECEITA FEDERAL 2387: 2370: 2345: 2333: 2290: 2284: 2272: 2260: 2255: 2230:James Poterba's 2218: 2200: 2173: 2144: 2098: 2069: 1967:precious metals 1935: 1897: 1895: 1883: 1876: 1875: 1562: 1552: 1551: 1507:Fiscus Judaicus 1482: 1472: 1471: 1430:Advocacy groups 1383: 1375: 1374: 1365:Trade agreement 1360:Free-trade zone 1318: 1308: 1307: 1245: 1225: 1215: 1214: 875: 865: 864: 836:Paradise Papers 677:Debtors' prison 636: 626: 625: 596:Tax preparation 556:Revenue service 551: 541: 540: 452: 442: 441: 422:Double taxation 417:Tax withholding 412:Tax competition 330:Non-tax revenue 310: 265: 254: 253: 252: 247: 236: 230: 227: 220: 211:This article's 207: 203: 192: 181: 175: 172: 129: 127: 117: 105: 90: 84: 81: 78: 69: 65: 28: 24: 17: 12: 11: 5: 7159: 7149: 7148: 7143: 7129: 7128: 7123: 7115: 7114:External links 7112: 7111: 7110: 7087: 7084: 7082: 7081: 7058:Brezski, Jan. 7050: 7031: 7023:26 U.S.C. 7014: 7005: 6976: 6954: 6921: 6907: 6881: 6859: 6827: 6806: 6788: 6765: 6748: 6728: 6710: 6690: 6673: 6648: 6622: 6590: 6576: 6558: 6533: 6521: 6495: 6463: 6452:. e-racuni.com 6441: 6415: 6393: 6382:(in Norwegian) 6380:Regjeringen.no 6366: 6340: 6314: 6286: 6258: 6232: 6204: 6178: 6152: 6130: 6111: 6083: 6055: 6025: 6006: 5980: 5969:on 3 June 2013 5948: 5926: 5904: 5882: 5850: 5825: 5808: 5781: 5770: 5748: 5723: 5689: 5659: 5633: 5607: 5575: 5553: 5536: 5510: 5491: 5465: 5443: 5421: 5407: 5377: 5355: 5336: 5310: 5299: 5273: 5243: 5217: 5191: 5166: 5140: 5114: 5088: 5062: 5044: 5033:. 19 June 1971 5022: 5000: 4978: 4948: 4926: 4900: 4874: 4849: 4822: 4811:(2): 234–239. 4795: 4776:(2): 185–202. 4756: 4742: 4711: 4700:(4): 794–809. 4684: 4677: 4659: 4644: 4606: 4584: 4558: 4556: 4553: 4552: 4551: 4543: 4536: 4533: 4522: 4519: 4511: 4508: 4504: 4493: 4490: 4414:Main article: 4403: 4400: 4384: 4381: 4367:private equity 4361: 4358: 4343:life assurance 4323: 4322: 4303: 4301: 4294: 4288: 4285: 4251: 4248: 4235: 4232: 4227:Main article: 4224: 4223:United Kingdom 4221: 4212: 4209: 4201: 4198: 4190: 4187: 4155: 4152: 4137: 4136: 4121: 4105: 4104: 4101: 4091: 4088: 4086: 4083: 4074: 4071: 4059: 4056: 4032: 4031: 4028: 4025: 4022: 4019: 3995: 3992: 3979: 3976: 3967: 3964: 3937: 3934: 3923: 3920: 3911: 3908: 3902: 3899: 3894: 3891: 3886: 3883: 3882: 3881: 3875: 3864: 3855: 3852: 3839: 3836: 3822:equity capital 3806: 3803: 3771: 3768: 3767: 3766: 3759: 3758: 3740: 3739: 3690: 3688: 3681: 3675: 3672: 3662: 3659: 3606: 3603: 3599: 3598: 3594: 3590: 3585:Relevant are: 3571: 3570: 3567: 3564: 3556: 3553: 3539: 3536: 3523: 3520: 3511: 3508: 3499: 3496: 3487: 3484: 3462: 3459: 3442: 3439: 3422: 3419: 3409: 3406: 3373: 3370: 3365: 3362: 3349: 3346: 3329: 3326: 3325: 3324: 3317: 3305: 3302: 3299: 3298: 3295: 3292: 3289: 3286: 3282: 3281: 3278: 3275: 3272: 3269: 3265: 3264: 3261: 3258: 3255: 3252: 3248: 3247: 3244: 3241: 3238: 3235: 3231: 3230: 3227: 3224: 3221: 3218: 3214: 3213: 3210: 3207: 3204: 3201: 3197: 3196: 3193: 3190: 3187: 3184: 3142: 3139: 3138: 3137: 3134: 3131: 3128: 3125: 3122: 3119: 3116: 3113: 3110: 3107: 3104: 3093:Main article: 3090: 3087: 3070: 3067: 3043: 3040: 3026: 3023: 2974: 2973: 2924: 2922: 2915: 2909: 2906: 2883: 2882: 2833: 2831: 2824: 2818: 2815: 2802: 2799: 2790: 2787: 2778: 2775: 2733: 2732: 2683: 2681: 2674: 2668: 2665: 2652: 2649: 2640:Czech Republic 2635: 2634:Czech Republic 2632: 2628: 2627: 2624: 2620: 2617: 2605: 2602: 2593: 2590: 2582: 2581: 2578: 2575: 2572: 2564: 2561: 2538: 2537: 2488: 2486: 2479: 2473: 2470: 2418:Pierre Trudeau 2413: 2410: 2405: 2402: 2386: 2383: 2369: 2366: 2344: 2341: 2332: 2329: 2286:Main article: 2283: 2280: 2271: 2268: 2259: 2256: 2254: 2251: 2217: 2214: 2199: 2196: 2172: 2169: 2143: 2140: 2097: 2094: 2068: 2065: 1994:Cayman Islands 1937: 1936: 1934: 1933: 1926: 1919: 1911: 1908: 1907: 1906: 1905: 1893: 1878: 1877: 1872: 1871: 1870: 1869: 1864: 1859: 1857:United Kingdom 1854: 1849: 1844: 1839: 1834: 1829: 1824: 1819: 1814: 1809: 1804: 1799: 1794: 1789: 1784: 1779: 1774: 1769: 1764: 1759: 1754: 1749: 1744: 1739: 1734: 1729: 1724: 1719: 1714: 1709: 1704: 1699: 1694: 1689: 1684: 1679: 1674: 1669: 1664: 1659: 1654: 1649: 1644: 1639: 1634: 1629: 1624: 1619: 1614: 1609: 1604: 1596: 1595: 1591: 1590: 1589: 1588: 1583: 1578: 1570: 1569: 1563: 1558: 1557: 1554: 1553: 1550: 1549: 1544: 1539: 1534: 1529: 1524: 1519: 1514: 1509: 1504: 1499: 1494: 1489: 1483: 1478: 1477: 1474: 1473: 1468: 1467: 1466: 1465: 1459: 1453: 1450:Tax Foundation 1447: 1441: 1432: 1431: 1427: 1426: 1425: 1424: 1422:Gabriel Zucman 1419: 1414: 1409: 1404: 1399: 1397:Mihir A. Desai 1391: 1390: 1384: 1381: 1380: 1377: 1376: 1373: 1372: 1367: 1362: 1357: 1352: 1347: 1346: 1345: 1340: 1330: 1325: 1319: 1314: 1313: 1310: 1309: 1306: 1305: 1300: 1295: 1290: 1285: 1280: 1275: 1270: 1265: 1260: 1258:Robin Hood tax 1255: 1250: 1242: 1237: 1232: 1226: 1221: 1220: 1217: 1216: 1213: 1212: 1207: 1202: 1197: 1195:Excess profits 1192: 1187: 1186: 1185: 1180: 1175: 1166: 1161: 1147: 1142: 1137: 1132: 1127: 1122: 1117: 1112: 1107: 1102: 1097: 1092: 1087: 1082: 1080:Gross receipts 1077: 1072: 1067: 1062: 1061: 1060: 1055: 1050: 1045: 1040: 1035: 1030: 1020: 1019: 1018: 1013: 1008: 1003: 998: 993: 988: 978: 973: 972: 971: 966: 961: 956: 951: 946: 941: 931: 930: 929: 919: 918: 917: 912: 907: 897: 892: 887: 882: 876: 871: 870: 867: 866: 861: 860: 859: 858: 853: 848: 843: 838: 833: 831:Offshore Leaks 828: 823: 818: 817: 816: 811: 796: 795: 794:Major examples 791: 790: 789: 788: 783: 778: 773: 768: 762: 757: 749: 748: 744: 743: 742: 741: 736: 731: 729:Dutch Sandwich 726: 721: 715: 710: 702: 701: 697: 696: 695: 694: 689: 684: 679: 674: 669: 667:Tax resistance 664: 659: 658: 657: 644: 643: 637: 632: 631: 628: 627: 624: 623: 618: 613: 608: 603: 598: 593: 588: 583: 578: 573: 571:Taxable income 568: 566:Tax assessment 563: 558: 552: 547: 546: 543: 542: 537: 536: 535: 534: 529: 524: 519: 514: 506: 505: 501: 500: 499: 498: 493: 488: 483: 478: 473: 468: 460: 459: 458:General Theory 453: 448: 447: 444: 443: 440: 439: 434: 429: 427:Representation 424: 419: 414: 409: 404: 399: 394: 389: 384: 379: 374: 369: 364: 359: 354: 349: 348: 347: 337: 332: 327: 322: 317: 311: 306: 305: 302: 301: 294: 293: 285: 284: 278: 277: 267: 266: 249: 248: 210: 208: 201: 194: 193: 108: 106: 99: 92: 91: 72: 70: 63: 58: 32: 31: 29: 22: 15: 9: 6: 4: 3: 2: 7158: 7147: 7144: 7142: 7139: 7138: 7136: 7127: 7124: 7121: 7118: 7117: 7107: 7103: 7099: 7095: 7090: 7089: 7069: 7065: 7061: 7054: 7046: 7042: 7035: 7028: 7024: 7018: 7009: 6993: 6986: 6980: 6965: 6958: 6941: 6936: 6932: 6925: 6918:. April 2010. 6917: 6911: 6895: 6891: 6885: 6869: 6863: 6847: 6843: 6838: 6831: 6824: 6820: 6816: 6810: 6803: 6791: 6789:9781451997187 6785: 6781: 6780: 6775: 6769: 6762: 6751: 6749:9780470034217 6745: 6741: 6740: 6732: 6725: 6713: 6711:9789987753291 6707: 6703: 6702: 6694: 6683: 6677: 6662: 6658: 6652: 6636: 6632: 6626: 6607: 6600: 6594: 6586: 6580: 6574: 6570: 6567: 6562: 6547: 6543: 6537: 6531: 6525: 6509: 6505: 6499: 6480: 6473: 6467: 6451: 6445: 6430: 6426: 6419: 6403: 6397: 6381: 6377: 6370: 6355: 6351: 6344: 6328: 6324: 6318: 6303: 6302: 6297: 6290: 6274: 6273: 6268: 6262: 6246: 6242: 6236: 6221: 6220: 6215: 6208: 6193: 6189: 6182: 6167: 6163: 6156: 6140: 6134: 6127: 6123: 6120: 6115: 6100: 6099: 6094: 6087: 6072: 6071: 6066: 6059: 6043: 6039: 6035: 6029: 6022: 6018: 6015: 6010: 5994: 5990: 5984: 5965: 5958: 5952: 5936: 5930: 5914: 5908: 5892: 5886: 5867: 5860: 5854: 5839: 5835: 5829: 5818: 5812: 5797:(in Romanian) 5796: 5792: 5785: 5779: 5774: 5758: 5752: 5733: 5727: 5711: 5707: 5703: 5699: 5693: 5677: 5673: 5669: 5663: 5647: 5646:abacus.co.ke/ 5643: 5637: 5621: 5617: 5611: 5592: 5585: 5579: 5563: 5557: 5546: 5540: 5525: 5521: 5514: 5508: 5504: 5501: 5495: 5479: 5475: 5469: 5453: 5447: 5431: 5425: 5417: 5411: 5395: 5391: 5387: 5381: 5373: 5369: 5365: 5359: 5353: 5349: 5346: 5340: 5324: 5320: 5314: 5308: 5303: 5287: 5283: 5277: 5261: 5257: 5253: 5247: 5231: 5227: 5221: 5205: 5201: 5195: 5180: 5176: 5170: 5155: 5151: 5144: 5129: 5125: 5118: 5102: 5101:H&R Block 5098: 5092: 5076: 5072: 5066: 5058: 5057:cra-arc.gc.ca 5054: 5048: 5032: 5026: 5018: 5014: 5010: 5004: 4996: 4992: 4988: 4982: 4966: 4962: 4958: 4952: 4936: 4930: 4915: 4911: 4904: 4889: 4885: 4878: 4863: 4859: 4853: 4845: 4841: 4837: 4833: 4826: 4818: 4814: 4810: 4806: 4799: 4791: 4787: 4783: 4779: 4775: 4771: 4767: 4760: 4752: 4746: 4738: 4734: 4727: 4720: 4718: 4716: 4707: 4703: 4699: 4695: 4688: 4680: 4678:9780393937091 4674: 4670: 4663: 4655: 4648: 4640: 4636: 4632: 4628: 4624: 4620: 4613: 4611: 4594: 4593:"PwC Jamaica" 4588: 4573: 4569: 4563: 4559: 4548: 4544: 4541: 4540:1031 exchange 4537: 4534: 4531: 4527: 4523: 4520: 4517: 4512: 4509: 4505: 4502: 4501: 4500: 4497: 4489: 4487: 4483: 4482:offshore bank 4479: 4475: 4471: 4470:1031 exchange 4467: 4463: 4459: 4454: 4451: 4447: 4443: 4439: 4435: 4430: 4427: 4423: 4417: 4408: 4402:United States 4399: 4396: 4395: 4390: 4380: 4377: 4375: 4370: 4368: 4357: 4355: 4350: 4348: 4344: 4340: 4335: 4330: 4319: 4307: 4302: 4293: 4292: 4284: 4281: 4279: 4274: 4272: 4268: 4264: 4259: 4256: 4247: 4245: 4241: 4230: 4220: 4218: 4208: 4206: 4197: 4195: 4186: 4184: 4180: 4178: 4174: 4172: 4168: 4166: 4162: 4160: 4151: 4149: 4145: 4143: 4135: 4132: 4129: 4126: 4122: 4120: 4117: 4114: 4111: 4107: 4106: 4102: 4099: 4098: 4082: 4080: 4070: 4067: 4065: 4055: 4051: 4047: 4044: 4043: 4039: 4036: 4029: 4026: 4023: 4020: 4017: 4016: 4015: 4013: 4008: 4006: 4001: 4000: 3991: 3987: 3985: 3975: 3973: 3963: 3960: 3957: 3954: 3951: 3948: 3945: 3943: 3933: 3930: 3919: 3917: 3907: 3898: 3890: 3879: 3876: 3873: 3869: 3865: 3861: 3860: 3859: 3851: 3847: 3845: 3835: 3832: 3829: 3827: 3823: 3818: 3816: 3812: 3802: 3800: 3799:podatek Belki 3797: 3793: 3789: 3785: 3781: 3777: 3764: 3763: 3762: 3756: 3755: 3754: 3749: 3747: 3736: 3733: 3725: 3715: 3711: 3707: 3701: 3700: 3696: 3691:This section 3689: 3685: 3680: 3679: 3671: 3668: 3658: 3655: 3650: 3648: 3644: 3640: 3635: 3630: 3628: 3624: 3620: 3614: 3611: 3602: 3595: 3591: 3588: 3587: 3586: 3583: 3579: 3575: 3568: 3565: 3562: 3561: 3560: 3552: 3549: 3545: 3535: 3531: 3529: 3519: 3517: 3507: 3504: 3495: 3493: 3483: 3480: 3477: 3473: 3470: 3468: 3458: 3456: 3452: 3448: 3438: 3436: 3435:Capital gains 3431: 3427: 3418: 3415: 3405: 3401: 3379: 3369: 3361: 3359: 3355: 3345: 3341: 3338: 3334: 3322: 3318: 3315: 3311: 3310: 3309: 3296: 3293: 3290: 3287: 3284: 3283: 3279: 3276: 3273: 3270: 3267: 3266: 3262: 3259: 3256: 3253: 3250: 3249: 3245: 3242: 3239: 3236: 3233: 3232: 3228: 3225: 3222: 3219: 3216: 3215: 3211: 3208: 3205: 3202: 3199: 3198: 3194: 3191: 3188: 3185: 3182: 3181: 3178: 3177: 3173: 3172: 3167: 3163: 3159: 3157: 3153: 3149: 3135: 3132: 3129: 3126: 3123: 3120: 3117: 3114: 3111: 3108: 3105: 3102: 3101: 3100: 3096: 3086: 3084: 3080: 3076: 3066: 3063: 3059: 3055: 3053: 3049: 3039: 3035: 3033: 3022: 3019: 3017: 3016:Kirchensteuer 3013: 3009: 3005: 3004:Saxony-Anhalt 3001: 2997: 2993: 2988: 2985: 2981: 2970: 2967: 2959: 2949: 2945: 2941: 2935: 2934: 2930: 2925:This section 2923: 2919: 2914: 2913: 2905: 2901: 2897: 2893: 2890: 2879: 2876: 2868: 2858: 2854: 2850: 2844: 2843: 2839: 2834:This section 2832: 2828: 2823: 2822: 2814: 2811: 2808: 2798: 2796: 2786: 2784: 2774: 2771: 2768: 2766: 2761: 2758: 2757: 2753: 2749: 2746: 2743: 2740: 2739: 2729: 2726: 2718: 2708: 2704: 2700: 2694: 2693: 2689: 2684:This section 2682: 2678: 2673: 2672: 2664: 2661: 2657: 2648: 2646: 2641: 2631: 2625: 2621: 2618: 2615: 2611: 2610: 2609: 2601: 2599: 2589: 2587: 2579: 2576: 2573: 2570: 2569: 2568: 2560: 2558: 2552: 2548: 2545: 2534: 2531: 2523: 2513: 2509: 2505: 2499: 2498: 2494: 2489:This section 2487: 2483: 2478: 2477: 2469: 2465: 2462: 2459: 2456: 2451: 2447: 2443: 2441: 2436: 2434: 2429: 2427: 2423: 2419: 2409: 2401: 2399: 2395: 2394: 2382: 2378: 2374: 2365: 2362: 2359: 2355: 2352: 2350: 2340: 2337: 2328: 2325: 2320: 2318: 2317:Alan Reynolds 2313: 2309: 2306: 2302: 2298: 2294: 2289: 2279: 2277: 2267: 2265: 2250: 2248: 2244: 2243: 2237: 2235: 2231: 2226: 2224: 2213: 2209: 2206: 2195: 2193: 2192: 2185: 2183: 2178: 2168: 2165: 2161: 2157: 2153: 2150: 2139: 2136: 2132: 2128: 2124: 2120: 2116: 2111: 2107: 2103: 2093: 2090: 2084: 2082: 2078: 2074: 2064: 2062: 2058: 2054: 2049: 2045: 2040: 2038: 2034: 2030: 2025: 2023: 2019: 2015: 2011: 2007: 2003: 1999: 1995: 1991: 1987: 1983: 1978: 1976: 1972: 1968: 1964: 1960: 1956: 1955:capital gains 1952: 1948: 1944: 1932: 1927: 1925: 1920: 1918: 1913: 1912: 1910: 1909: 1904: 1894: 1892: 1887: 1882: 1881: 1880: 1879: 1868: 1865: 1863: 1862:United States 1860: 1858: 1855: 1853: 1850: 1848: 1845: 1843: 1840: 1838: 1835: 1833: 1830: 1828: 1825: 1823: 1820: 1818: 1815: 1813: 1810: 1808: 1805: 1803: 1800: 1798: 1795: 1793: 1790: 1788: 1785: 1783: 1780: 1778: 1775: 1773: 1770: 1768: 1765: 1763: 1760: 1758: 1755: 1753: 1750: 1748: 1745: 1743: 1740: 1738: 1735: 1733: 1730: 1728: 1725: 1723: 1720: 1718: 1715: 1713: 1710: 1708: 1705: 1703: 1700: 1698: 1695: 1693: 1690: 1688: 1685: 1683: 1680: 1678: 1675: 1673: 1670: 1668: 1665: 1663: 1660: 1658: 1655: 1653: 1650: 1648: 1645: 1643: 1640: 1638: 1635: 1633: 1630: 1628: 1625: 1623: 1620: 1618: 1615: 1613: 1610: 1608: 1605: 1603: 1600: 1599: 1598: 1597: 1593: 1592: 1587: 1584: 1582: 1579: 1577: 1574: 1573: 1572: 1571: 1568:All Countries 1567: 1566: 1561: 1556: 1555: 1548: 1545: 1543: 1540: 1538: 1535: 1533: 1530: 1528: 1525: 1523: 1522:Tolerance tax 1520: 1518: 1515: 1513: 1510: 1508: 1505: 1503: 1500: 1498: 1495: 1493: 1490: 1488: 1485: 1484: 1481: 1476: 1475: 1463: 1460: 1457: 1454: 1451: 1448: 1445: 1442: 1439: 1436: 1435: 1434: 1433: 1429: 1428: 1423: 1420: 1418: 1415: 1413: 1410: 1408: 1405: 1403: 1400: 1398: 1395: 1394: 1393: 1392: 1388: 1387: 1379: 1378: 1371: 1368: 1366: 1363: 1361: 1358: 1356: 1353: 1351: 1348: 1344: 1341: 1339: 1336: 1335: 1334: 1331: 1329: 1326: 1324: 1321: 1320: 1317: 1312: 1311: 1304: 1301: 1299: 1296: 1294: 1291: 1289: 1286: 1284: 1281: 1279: 1276: 1274: 1271: 1269: 1266: 1264: 1261: 1259: 1256: 1254: 1251: 1248: 1243: 1241: 1238: 1236: 1233: 1231: 1228: 1227: 1224: 1223:International 1219: 1218: 1211: 1208: 1206: 1203: 1201: 1198: 1196: 1193: 1191: 1188: 1184: 1181: 1179: 1176: 1174: 1170: 1167: 1165: 1162: 1160: 1157: 1156: 1155: 1151: 1148: 1146: 1143: 1141: 1138: 1136: 1133: 1131: 1128: 1126: 1125:Resource rent 1123: 1121: 1118: 1116: 1113: 1111: 1108: 1106: 1103: 1101: 1098: 1096: 1093: 1091: 1088: 1086: 1083: 1081: 1078: 1076: 1073: 1071: 1068: 1066: 1063: 1059: 1056: 1054: 1051: 1049: 1046: 1044: 1041: 1039: 1036: 1034: 1031: 1029: 1026: 1025: 1024: 1021: 1017: 1014: 1012: 1009: 1007: 1004: 1002: 999: 997: 994: 992: 989: 987: 984: 983: 982: 979: 977: 974: 970: 967: 965: 962: 960: 957: 955: 952: 950: 947: 945: 942: 940: 937: 936: 935: 932: 928: 925: 924: 923: 922:Capital gains 920: 916: 913: 911: 908: 906: 903: 902: 901: 898: 896: 893: 891: 888: 886: 883: 881: 878: 877: 874: 869: 868: 857: 854: 852: 849: 847: 844: 842: 841:Panama Papers 839: 837: 834: 832: 829: 827: 824: 822: 819: 815: 812: 810: 809: 805: 804: 803: 800: 799: 798: 797: 793: 792: 787: 784: 782: 779: 777: 774: 772: 769: 766: 763: 761: 758: 756: 753: 752: 751: 750: 746: 745: 740: 737: 735: 732: 730: 727: 725: 722: 719: 716: 714: 711: 709: 708:Tax inversion 706: 705: 704: 703: 699: 698: 693: 690: 688: 685: 683: 680: 678: 675: 673: 670: 668: 665: 663: 660: 656: 653: 652: 651: 650:Tax avoidance 648: 647: 646: 645: 641: 640: 635: 634:Noncompliance 630: 629: 622: 619: 617: 614: 612: 611:Tax collector 609: 607: 604: 602: 599: 597: 594: 592: 591:Tax residence 589: 587: 584: 582: 579: 577: 574: 572: 569: 567: 564: 562: 561:Revenue stamp 559: 557: 554: 553: 550: 545: 544: 533: 530: 528: 525: 523: 520: 518: 515: 513: 510: 509: 508: 507: 503: 502: 497: 494: 492: 489: 487: 484: 482: 479: 477: 476:Tax incidence 474: 472: 471:Excess burden 469: 467: 464: 463: 462: 461: 457: 456: 451: 446: 445: 438: 435: 433: 430: 428: 425: 423: 420: 418: 415: 413: 410: 408: 405: 403: 400: 398: 397:Tax incentive 395: 393: 392:Tax advantage 390: 388: 385: 383: 380: 378: 375: 373: 370: 368: 365: 363: 360: 358: 355: 353: 352:Tax threshold 350: 346: 343: 342: 341: 338: 336: 333: 331: 328: 326: 323: 321: 318: 316: 313: 312: 309: 304: 303: 300: 299:fiscal policy 297:An aspect of 296: 295: 291: 287: 286: 283: 280: 279: 275: 274: 271: 263: 260: 245: 242: 234: 231:February 2020 224: 218: 216: 209: 200: 199: 190: 187: 179: 176:December 2019 168: 165: 161: 158: 154: 151: 147: 144: 140: 137: – 136: 132: 131:Find sources: 125: 121: 115: 114: 109:This article 107: 103: 98: 97: 88: 85:February 2016 76: 71: 62: 61: 56: 54: 47: 46: 41: 40: 35: 30: 21: 20: 7097: 7093: 7072:. 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Deloitte 5716:12 January 5600:1 February 5484:9 February 5436:9 February 5292:9 February 5232:(in Czech) 4914:ato.gov.au 4910:"Property" 4888:ato.gov.au 4577:2 February 4555:References 4478:tax havens 4422:income tax 4383:Historical 3811:mais-valia 3751:Tax Rates: 3643:IRD number 3516:Montenegro 3510:Montenegro 3294:Slab rate 3277:Slab rate 3260:Slab rate 3243:Slab rate 3103:Up to 2008 2781:After the 2438:Since the 2305:income-tax 2253:By country 2228:Professor 2223:efficiency 2127:substitute 2077:provisions 1747:Kazakhstan 1632:Bangladesh 1627:Azerbaijan 1560:By country 1517:Temple tax 1487:Church tax 1370:ATA Carnet 1355:Free trade 1350:Tariff war 1278:Tax treaty 1159:Congestion 1100:Land value 991:Eco-tariff 959:Television 915:Solidarity 895:Ad valorem 755:Tax havens 586:Tax shield 581:Tax refund 549:Collection 527:Regressive 402:Tax reform 146:newspapers 39:improve it 6852:8 January 4919:26 August 4790:232211587 4595:. 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