considering the issue of capital gains tax at any time, they would take into account: firstly the general taxation principle that the same transaction must not be taxed more than once by way of capital gains tax and profits tax or stamp duty; secondly, [...] legco.gov.hk 李家祥議員...
必应词典为您提供Taxation-of-Capital-Gains的释义,网络释义: 资本利得税收;资本收益税;
Taxation of capital gains upon realisation is known to discourage the liquidation of an appreciated asset (lock﹊n effect), thus resulting in a distortion in portfolio choices. However, compared to taxation upon accrual, realisation‐based taxation may imply a lower distortion in intertemporal ...
Capital Gains Tax: a. McGuckian (2009 UKHL 20) - 麦格基安案(McGuckian case):上议院裁定,当股票以低于市价的价格出售时,售价与市价之间的差额构成资本利得。 b. Smith v Inland Revenue Commissioners (1993 STC 472) - 史密斯对国内收入委员会案(Smith case):此案确立了一个原则,即以避免缴纳资本利得...
Capital Maintenance – P你的英语进步神奇,照此方法,精听-跟读-背诵-默写-笔译-口译、重复重复,重复 N次(N》100) 36:20 Breach of Contract, Damages - A你的英语进步神奇,照此方法,精听-跟读-背诵-默写-笔译-口译、重复重复,重复 N次(N》100) 24:11 Agency Law -你的英语进步神奇,照此方法,精听-...
Taxation of capital - Gains 鈥 Selectivity: The Court of Justice confirms the selectivity of a realignment plan on tax values but deepens the judicial review on the justification of such measures by the nature and economy of this tax system (BNP Paribas et Banca Nazionale del Lavoro)...
"The Natural Taxation of Capital Gains and Losses When Income is Taxed," Journal of Banking and Finance, September: 471-481.Ball, Ray, 1984, The natural taxation of capital gains and losses when income is taxed, Journal of Banking and Finance 8, 471-481....
Taxation of Shareholder Capital Gains and the Choice of Payment Method in Takeovers. Martin, Bugeja.,Raymond, da Silva Rosa. Accounting and Business . 2008Bugeja M, Silva D, Rosa R. Taxation of shareholder capital gains and the choice of payment method in takeovers [ J ]. Accounting & ...
a tax charged on gains of a capital nature. More specifically, the charge to capital gains tax is on chargeable gains; these are gains accruing from the chargeable disposal of chargeable assets by chargeable persons. It follows from this that some disposals are chargeable disposals while others...
Taxation of Capital Gains Calculation Short-term Capital Gains Long-term Capital Gains Exemptions A capital loss is the opposite of a capital gain. It is the decrease or fall in the price of a capital asset from its purchase price.