Mondaq All Regions: Tax > Capital Gains Tax
Cooper Grace Ward
ATO has the discretion to extend the period that beneficiaries are able to disregard any CGT implications beyond 2 years.
Cooper Grace Ward
As trust splitting is likely to give rise to adverse tax consequences, it could be necessary to consider other options.
Colin Biggers & Paisley
The Commissioner is bound by a court's finding of legal fact, but not to taxation consequences that flow from that fact.
Borden Ladner Gervais LLP
In a recent decision, the Tax Court of Canada considered CRA's own prior statements as well as the commercial realities of resource companies in finding that treaty benefits applied to a Luxembourg corporation.
Minden Gross LLP
Many key tax-saving strategies need to be set up and implemented well before Dec. 31 if you want to benefit from them in the current year.
Bennett Jones LLP
The Tax Court of Canada recently held, in Alta Energy Luxembourg SARL v R, 2018 TCC 152, that a Luxembourg S.A.R.L was entitled to treaty benefits on capital gains...
Moodys Gartner Tax Law LLP
On July 18, the Department of Finance released a blockbuster package of proposed tax law changes aimed at private corporations and their shareholders.
Gowling WLG
While it is still too early to take a position on the actual consequences of the Brexit, the main tax implications for groups with operations both in France and in the UK can and should already be anticipated.
Dentons
Certain rules applicable to medium and small businesses are not covered hereafter.
Khaitan & Co
The Income Tax Appellate Tribunal, Delhi in the case of Deputy Commissioner of Income Tax v M/s BS Infosolution Private Limited (ITAT Order dated 23 August 2018) rejected the taxpayer's claim ...
Baer & Karrer
Swiss Tax Reform Package Approved.
Brodies LLP
The current approach to CGT on property in the UK is complex. There is a divergence in the treatment of residents and non-residents in respect of non-residential property.
Brodies LLP
Following publication of its report at the end of May, the Scottish Land Commission is currently exploring different models of land value capture to finance investment in enabling infrastructure...
Shepherd and Wedderburn LLP
As part of their research on the sustainable use of land and natural resources, the James Hutton Institute has published its report prepared for the Scottish Land Commission, entitled ...
Ostrow Reisin Berk & Abrams
Despite its name, the kiddie tax is far from child's play. As a result of the Tax Cuts and Jobs Act (TCJA) ...
Ostrow Reisin Berk & Abrams
The Tax Cuts and Jobs Act (TCJA) decreases the federal income tax rate for C corporations to a flat 21%, starting in 2018.
Morrison & Foerster LLP
In a release dated September 4, 2018, the IRS reminded taxpayers that the program that allowed for reduced civil liabilities for offshore reporting violations is coming to an end on September 28.
Withers LLP
Real estate crowdfunding is expanding all over the country. Platforms such as Fundrise, RealCrowd, Crowdstreet and hundreds of other platforms are attracting institutional ...
Cadwalader, Wickersham & Taft LLP
The Structured Finance Industry Group ("SFIG") submitted comments to the Internal Revenue Service ("IRS") regarding the application of section 1446(f) of the Internal Revenue Code to middle-market collateralized loan obligations ("MM CLOs") and other securitizations.
Mayer Brown
Freddie Mac and Fannie Mae will cease issuing PCs and MBSs next year and switch to issuing Uniform Mortgage-Backed Securities ("UMBS") next year
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Rotfleisch & Samulovitch P.C.
Cryptocurrencies such as Bitcoin, Dash, Ether, Litecoin, Ethereum and Ripple have been the subject of intense media coverage in recent months due to their general astronomical surge in value.
EKB | Edwards, Kenny & Bray LLP
The cryptocurrency world is replete with vagaries and uncertainties.
Moodys Gartner Tax Law LLP
On July 18, the Department of Finance released a blockbuster package of proposed tax law changes aimed at private corporations and their shareholders.
Mandaris
Although the smallest member of the European Union (EU), Malta is a leading European financial centre and is one of the most cost-effective onshore jurisdictions in Europe to form a company.
Collins Barrow National Incorporated
Discretionary family trusts are used extensively for tax, family and succession planning, as they afford enormous flexibility
Morrison & Foerster LLP
In a release dated September 4, 2018, the IRS reminded taxpayers that the program that allowed for reduced civil liabilities for offshore reporting violations is coming to an end on September 28.
Bennett Jones LLP
The Tax Court of Canada recently held, in Alta Energy Luxembourg SARL v R, 2018 TCC 152, that a Luxembourg S.A.R.L was entitled to treaty benefits on capital gains...
ENSafrica
The South African Draft Taxation Laws Amendment Bill, 2018, which was published by the Minister of Finance on 16 July 2018, introduces many of the tax proposals announced in the 2018 Budget Review earlier this year.
Stroock & Stroock & Lavan LLP
The 2017 Tax Cuts and Jobs Act created a new incentive for investment in qualified low-income communities known as qualified opportunity zones ("QOZs").
Cooper Grace Ward
As trust splitting is likely to give rise to adverse tax consequences, it could be necessary to consider other options.
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