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Advanced Search Results For "CAPITAL gains tax"

1 - 10 of 15,922 results for
 "CAPITAL gains tax"
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Capital Gains Taxes and Real Corporate Investment: Evidence from Korea.

Publication Type:Academic Journal

Source(s):American Economic Review. Aug2022, Vol. 112 Issue 8, p2669-2700. 32p.

Abstract:This paper assesses the effects of capital gains taxes on investment in the Republic of Korea (hereafter, Korea), where capital gains tax rates vary at the firm level by firm size. Following a reform in 2014, firms with a tax cut increased investment b...

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THE MATTER OF DOUBLE TAXATION AND FINTECH.

Publication Type:Academic Journal

Source(s):Juridical Current. 2021, Vol. 24 Issue 3, p72-87. 16p.

Abstract:The objective of this study is to analyze, from a comparative point of view, the taxation of capital gains in the Italian and US experience, also in the context of the initiatives implemented to avoid double taxation. In an environment characterized by...

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Nichtanrechenbarkeit ausländischer Quellensteuerbeträge bei vollständiger Verrechnung der zugrunde liegenden ausländischen Kapitalerträge mit inländischen Verlusten.

Publication Type:Academic Journal

Source(s):FinanzRundschau. 2022, Vol. 104 Issue 12, p546-554. 9p.

Abstract:The article discusses the Germany Bundesfinanzhof court case dealing with tax credits. The court held that foreign withholding tax amounts cannot be credited if the underlying foreign investment income is fully offset against domestic losses, and unbal...

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July - what happened in tax?

Publication Type:Academic Journal

Source(s):Taxation in Australia. Aug2022, Vol. 57 Issue 2, p62-64. 3p.

Abstract:The article discusses the federal tax developments that occurred during July 2022. Topics include the Legal professional privilege by issuance of protocol that has been developed to assist taxpayers and their advisers when making legal professional pri...

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Rethinking How We Score Capital Gains Tax Reform.

Publication Type:Academic Journal

Source(s):NBER/Tax Policy & the Economy (University of Chicago Press). 2022, Vol. 36 Issue 1, p1-33. 33p.

Abstract:We argue the revenue potential from increasing tax rates on capital gains may be substantially greater than previously understood. First, many prior studies focus primarily on short-run taxpayer responses, and so miss revenue from gains that are deferr...

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Taxation of capital gains upon accrual: is it really more efficient than realisation?

Publication Type:Academic Journal

Source(s):Fiscal Studies. Mar2022, Vol. 43 Issue 1, p39-61. 23p.

Abstract:Taxation of capital gains upon realisation is known to discourage the liquidation of an appreciated asset (lock‐in effect), thus resulting in a distortion in portfolio choices. However, compared with taxation upon accrual, realisation‐based taxation ma...

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LA CATARSIS DEL IMPUESTO DE PLUSVALÍA MUNICIPAL: CRISIS INMOBILIARIA; LA SENTENCIA DEL TRIBUNAL CONSTITUCIONAL 59/2017, DE 11 DE MAYO; Y LOS PRONUNCIAMIENTOS JUDICIALES POSTERIORES MÁS RELEVANTES.

Publication Type:Academic Journal

Source(s):Cronica Tributaria. 2021, Issue 178, p61-89. 29p.

Abstract:La regulación del Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana (IIVTNU) presentaba un vicio de origen a la hora de determinar la base imponible ya que no partía del principio de capacidad económica. Esta configuración daba...

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Employee share schemes -- another instalment.

Publication Type:Academic Journal

Source(s):Taxation in Australia. Jun2022, Vol. 56 Issue 11, p683-685. 3p.

Abstract:The article presents the discussion on Employee share schemes (ESSs) as assessed under Div 83A of the Income Tax Assessment Act 1997. Topics include allowing the participants for immediately taking advantage of a planned sale or listing of the company ...

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When is an asset "active" for CGT purposes?

Publication Type:Academic Journal

Source(s):Taxation in Australia. Apr2022, Vol. 56 Issue 9, p523-525. 3p.

Abstract:The article reports on the small business CGT concessions offer fantastic tax savings when selling a business and have several key requirements, including that one or more active assets must be sold.

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