Mondaq All Regions: Tax > Capital Gains Tax
Minden Gross LLP
But as the eternal optimist that I am, I can't help but point out the silver lining: this is a good opportunity for tax-loss selling.
Minden Gross LLP
I've written about family-owned businesses and the benefits of implementing an estate freeze, which refers to the tax-deferred structure ofintroducing the next generation into the family
Blue J Legal
The following is a summary of each condition and, if available, information on the subjective tests involved in determining eligibility.
Gowling WLG
A Tax-Free Savings Account ("TFSA") is a popular savings tool allowing Canadian account-holders to contribute cash, stocks
Discus Holdings
High Net Worth Individuals can become residents, later permanent residents in Italy through an exclusive tax status agreement.
Andersen Tax LP
Employees share based compensation (ESBC) has been described as one of the most novel innovations in the corporate business world and finance.
Seson Legal Practitioners
These elements also create a tax culture, reduced incidences of corruption and tax evasion.
Withers LLP
With the political hunt on to find extra tax revenues in order to end austerity, both Labour and the Conservatives have the Entrepreneur's Relief (ER) scheme firmly in their sights.
Wrigleys Solicitors
With the claim to raise £83 billion through reforms to taxation, we look here at the key tax pledges in their proposal to bring about 'real change'.
Edwin Coe LLP
On this occasion HMRC has provided advance warning that they will be distributing ‘one to many' nudge letters this month.
Withers LLP
In this video, Ceri Vokes looks at the manifestos of the Labour party and Conservative party, and specifically what has been said and proposed in relation to income tax and capital gains tax.
Proskauer Rose LLP
This month has seen two more decisions on whether broadcast presenters providing their services to the BBC and ITV respectively would or would not have been employees had they provided their services
Withers LLP
The last of the major national party election manifestos has been published, with the appearance of the Conservative manifesto on 24 November.
Withers LLP
In the run up to the election, the Liberal Democrats and the Scottish National Party are routinely asked about what they would do in the event of a hung parliament.
The Law of Ukraine "On Introduction of Amendments into the Criminal Code of Ukraine and Code of Criminal Procedure of Ukraine in Connection...
DLA Piper
The Qualified Opportunity Zone Program (QOZ Program) was created by Congress as part of the Tax Cuts and Jobs Act of 2017.
The Treasury Department and the IRS recently issued Revenue Procedure 2019-38, providing a safe harbor under which certain rental estate activities will be treated as a trade or business solely
Ostrow Reisin Berk & Abrams
If you have established or plan to establish one or more trusts as part of your estate plan, be sure to evaluate the tax implications.
Ostrow Reisin Berk & Abrams
The Tax Cuts and Jobs Act (TCJA) has created a significant new tax deduction for qualified business income (QBI) for so-called "pass-through" entities ...
Blaney McMurtry LLP
When asking a U.S. tax adviser to describe the "revenue rule," it would not be surprising for the adviser to say that it refers to formal guidance issued by the I.R.S. that can be relied on by...
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Fenwick & West LLP
As private companies seek to stay private longer, many try to offer interim liquidity opportunities to their employees.
Edwin Coe LLP
With the UK's political parties preparing for a 12 December election battle – now would be a good time to take stock of what this might mean for tax policy, and what the proposed changes could
Banwo & Ighodalo
Nigeria is obliged to pay 2% of its assessable profit as Education Tax.
Khaitan & Co
The AAR pronounced its ruling on the application of the India Mauritius Double Taxation Avoidance Agreement, holding that the disposal by a Mauritian resident of its Indian investment would not be subject to tax in India.
Rotfleisch & Samulovitch P.C.
In recent years, the Canada Revenue Agency (the "CRA") has become more critical of real estate transactions claiming tax non-compliance has contributed to increasing housing prices.
The President assented to the Finance Act 2019 (the Finance Act) on 7 November 2019
McLane Middleton, Professional Association
How many of us have a joint bank account, either with a spouse, child or parent? Similarly, when we make the plunge and buy a house or condo
Nishith Desai Associates
The Indian Income Tax Act, 1961 ("ITA") contains several provisions that deal with the taxation of different categories of mergers and acquisitions.
Moodys Gartner Tax Law LLP
In 2016, as part of the new Liberal government's election policy platform, personal tax rates were increased by 4% for individuals that earned $200,000 or more.
Miller Thomson LLP
The Financial Post recently published an article claiming that "[r]ich Canadians are getting out of paying taxes with ‘estate freezes'" and calling for the elimination of this "garden-variety" tax planning.
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