Mondaq All Regions: Tax > Capital Gains Tax
Shelston IP
Investors financing eligible Early Stage Innovation Companies may be entitled to tax concessions and CGT exemptions.
Cooper Grace Ward
Taxpayers who have sold cryptocurrency in the 2018 income year should consider to include this with their taxable income.
Minden Gross LLP
Part 1 of this Series reviewed what the 21-year deemed disposition rules are and introduced three approaches to planning that appear to be most commonly used to manage the effects of the 21-year...
Rotfleisch & Samulovitch P.C.
Canada taxes its residents on their worldwide income; it taxes non-residents on their Canadian-sourced income. Many countries tax income in the same way.
Collins Barrow National Incorporated
There are numerous components that go into valuing the assets of an active business. In simplified terms, those components can be characterized as the value of normalized discretionary cash flow...
Cayman Finance
MMFs are considered by many investors to be a relatively safe and highly liquid investment alternative to simply holding surplus cash in a bank account.
Elias Neocleous & Co LLC
The Process of Adjustment of Tax Arrears Law 2017 (Law 4(I)/2017) established a procedure for settling tax arrears by monthly instalments.
Elias Neocleous & Co LLC
One of the Cyprus Tax Department's main current priorities is to streamline and modernise its processes and make it more convenient for taxpayers to deal with the department by facilitating electronic ...
Elias Neocleous & Co LLC
On 18 May 2018 Cyprus and Andorra signed a double tax agreement, which is the first between the countries. The agreement is closely based on the latest Organisation ...
Shanda Consult Ltd
The double taxation avoidance treaty between Cyprus and Luxembourg which was signed on 8 May 2017 in Nicosia, has entered into force on 21 of May 2018 with the application of its provisions starting 1 January 2019 aiming to expand trade and economic relations between the two countries.
Perez Llorca
En esta sentencia, el TJUE enjuicia la adecuación de la normativa doméstica francesa al artículo 8 de la Directiva 90/434/CEE sobre el Régimen fiscal aplicable a las fusiones, escisiones ...
Kramer Levin Naftalis & Frankel LLP
Paris partner Pierre Appremont and counsel Samuel Drouin's article "L'exonération de la plus-value de cession de la résidence principale applicable aux non-résidents fiscaux français !"
LCA Studio Legale
Tutte le novità in materia di imposte dirette e indirette, accise, accertamento e riscossione, credito d'imposta per i costi di consulenza sostenuti dalle PMI che intendono quotarsi, e proroghe.
Perez Llorca
Se trata de una sentencia dictada en recurso de casación autonómico, con el que se pretende unificar la jurisprudencia divergente en aplicación de una norma autonómica.
Perez Llorca
El pasado 3 de abril de 2018 el Gobierno presentó el Proyecto de Ley de Presupuestos Generales del Estado para 2018. A este respecto, y sin ánimo de realizar un análisis exhaustivo de este texto ...
Perez Llorca
Ha pasado ya un año desde que el Tribunal Constitucional declaró la inconstitucionalidad del impuesto municipal sobre la plusvalía y los contribuyentes siguen desconcertados, sin comprender ...
Duff and Phelps
As many of you may already be experiencing, the ability to transact secondary deals in the U.S. has become much more complicated since the U.S. tax code overhaul.
Duff and Phelps
The United States has always been one of the leading destinations for foreign direct investment.
Day Pitney LLP
On May 18, Connecticut Governor Dannel Malloy announced that the U.S. Department of the Treasury approved all 72 "Qualified Opportunity Zones" that had been nominated by his administration...
Ruchelman PLLC
In previous articles we have discussed the relative flexibility of limited liability companies ("L.L.C.'s"), which are generally taxed as partnerships ...
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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.
Collins Barrow National Incorporated
From an investment perspective, mutual funds and exchange-traded funds (ETFs) make sense for many Canadians. They allow them to reduce investment risk by diversifying their holdings through exposure to...
Elias Neocleous & Co LLC
On 18 May 2018 Cyprus and Andorra signed a double tax agreement, which is the first between the countries. The agreement is closely based on the latest Organisation ...
Shanda Consult Ltd
The double taxation avoidance treaty between Cyprus and Luxembourg which was signed on 8 May 2017 in Nicosia, has entered into force on 21 of May 2018 with the application of its provisions starting 1 January 2019 aiming to expand trade and economic relations between the two countries.
Kinanis LLC
The below mentioned comments relate only to companies which are tax residents of Cyprus and refer to the worldwide income these companies may have.
Ruchelman PLLC
In previous articles we have discussed the relative flexibility of limited liability companies ("L.L.C.'s"), which are generally taxed as partnerships ...
Elias Neocleous & Co LLC
One of the Cyprus Tax Department's main current priorities is to streamline and modernise its processes and make it more convenient for taxpayers to deal with the department by facilitating electronic ...
Shelston IP
Investors financing eligible Early Stage Innovation Companies may be entitled to tax concessions and CGT exemptions.
Duff and Phelps
The United States has always been one of the leading destinations for foreign direct investment.
Rotfleisch & Samulovitch P.C.
The Department of Finance Canada has released their proposed changes aiming to close perceived income tax loopholes relating to the use of private corporations.
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