This paper adds to this debate by considering whether capital gains tax (CGT) in South Africa is an example of a genuine attempt to improve the perceived fairness of the tax system or whether perceptions of fairness are being used simply to further political agendas. The paper concludes that ...
Later in the life of your venture, that starting price will be very important in deciding capital gains and any taxes due at acquisition, IPO, or shares/units transferred. Another key component of the term sheet is the postclosing capitalization, which is the proposed dollar value of the ...
The downside of high leverage is potentially larger losses but it can significantly amplify purchasing power and potential gains.Importantly, leverage levels vary depending on your account:Up to 1:500 on Standard, Swap Free, and Micro accounts with a 100% margin call and 40% stop-out level Up...
function and calibrates TFP to match the SSP2 baseline trajectory, so that the baseline GDP path with and without the inclusion of natural capital is not affected. The global valueStis obtained by the regional sum of nNc,tand takes into account damages computed on the basis of the preceding ...
Actuarial gains and losses arise mainly from changes in long-term assumptions (e.g. discount rate, salary increase) and from differences between actuarial assumptions and what has actually occurred. They are recorded in other comprehensive income and are not recycled through the profit and loss at...
pandemic [5,56,57]. With the large number of students out of school, the pandemic reduced the possibility of achieving the SDG 4 -quality education [21,58] and its far-reaching consequences may reverse the gains made in improving global education and the development of human capital [5,21...
pandemic [5,56,57]. With the large number of students out of school, the pandemic reduced the possibility of achieving the SDG 4 -quality education [21,58] and its far-reaching consequences may reverse the gains made in improving global education and the development of human capital [5,21...
they set in motion a cycle that can continually improve learning data over time. For example, in the most recent release of the World Bank human capital index, 20 new countries participated in learning assessments for the first time, enabling their inclusion in subsequent versions of this databa...
Principal transactions revenues of $5.1 billion increased $607 million or 13% from 2002, primarily reflecting higher fixed income trading results resulting from the low interest rate environment, partially offset by losses on credit derivatives resulting from tighter credit spreads. Realized gains/(...
Natural capital, according to the World Bank dataset, is built from estimates of cropland, pastureland, forests, metals and other minerals, coal, oil, natural gas and the inclusion of the "protected areas". Cropland is represented as a flow of land rents over a 25-years horizon (one ...