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Capital Gains Tax
Austria
Schoenherr Attorneys at Law
The aim of these possible changes is to lower the overall tax burden and to make the tax system more ecological.
Canada
Bennett Jones LLP
The FCA found that the object, spirit and purpose of the relevant Can-Lux Treaty provisions is reflected in the clear and simple text of the Treaty.
Siskinds LLP
A Section 85 Tax Rollover ("rollover") is term used to describe a special tax technique that allows a taxpayer to defer all or part of the income which would otherwise be taxed upon transfer.
McCarthy Tétrault LLP
In Her Majesty the Queen v. Alta Energy Luxembourg S.A.R.L., the Federal Court of Appeal confirmed that so-called "treaty shopping" is not abusive of Canada's tax treaties.
O'Sullivan Estate Lawyers LLP
We discussed and compared how our different regimes tax on death, as well as some of the policy issues relating to death taxes.
Minden Gross LLP
Every January, I do the same thing: I vow to try to eat better and to go to the gym. And every February, I'm usually 0 for 2, sadly. But if there's one thing that I do commit to do
Torys LLP
On February 12, the Federal Court of Appeal (FCA) released its decision in The Queen v. Alta Energy Luxembourg S.a.r.l.1 (Alta Energy),
O'Sullivan Estate Lawyers LLP
A trust is considered a separate entity and is a taxpayer under the Income Tax Act.
Cayman Islands
Kirkland & Ellis International LLP
In an EU Press Release issued on 18 February 2020, the ECOFIN committee of the European Union ("EU") resolved to move the Cayman Islands to the EU blacklist of non-cooperative jurisdictions for tax purposes (the "EU Blacklist").
Cyprus
Kinanis LLC
Since 2004, Cyprus is a full Member State of the European Union. This fact, along with its good strategic location, highly skilled human capital, excellent infrastructure, reliable communications, relatively low cost of living, ...
European Union
Cleary Gottlieb Steen & Hamilton LLP
On February 18, 2020, the ECOFIN group included the Cayman Islands in the EU's list of non-cooperative third country jurisdictions.
India
Economic Laws Practice
The Hon'ble Finance Minister presented the Union Budget 2020 on February 1st. The attached booklet contains an analysis of key announcements which will have impact on businesses.
Ireland
Maples Group
In the Chambers Global Practice Guide to Corporate Tax 2020, Andrew Quinn and David Burke discuss Irish corporate tax law and practice at key transactional stages for crucial aspects of doing business.
Switzerland
Prager Dreifuss
Der durch die Veräusserung von Vermögenswerten erzielte Kapitalgewinn ...
UK
Wrigleys Solicitors
Here we consider what tax policy announcements we might expect in Sajid Javid's first budget on 11 March 2020.
Hewitsons LLP
Currently, capital gains arising on the sale of residential property in the UK must be reported on your annual tax return and submitted in the following tax year, either by 31 October...
Withers LLP
On December 20, 2019, President Trump signed into law the Further Consolidated Appropriations Act, 2020.
United States
Bowditch & Dewey
The Tax Cuts and Jobs Act of 2017 created the Opportunity Zone program under section 1400Z of the Internal Revenue Code ("1400Z")
Pryor Cashman LLP
Through the lens of his extensive expertise in professional services malpractice, Partner James S. O'Brien, Jr. conducted an analysis ...
ChimwaMurombe Legal Practice
This document outlines the Capital Gains Tax implications of transfer of properties in Zimbabwe with emphasis on exemption available between related parties.
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