Mondaq All Regions: Tax > Capital Gains Tax
Osler, Hoskin & Harcourt LLP
Canada signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting [PDF] ― also known as the Multilateral Instrument or MLI
Dezan Shira & Associates
China and Italy have updated their bilateral double tax agreement (DTA) to encourage investment and provide greater fiscal certainty as the two countries grow closer economically.
Kinanis LLC
Every physical person is eligible to receive lifetime exemptions when disposing immovable property in Cyprus.
PwC Cyprus
We now await publication of the DTT in the Cyprus Government Gazette.
Arnone & Sicomo
."非住所居住地"纳税方案:定义,好处和适用条件。阅读本文,了解相关重要信息。
Dixcart
When a payment is made or received in a cryptocurrency it is treated like a payment in any other currency, for income tax purposes.
Charles Russell Speechlys
Yet further changes to the taxation of UK real estate have been made, with effect from 6 April 2019.
STA Law Firm
For more clarity, if you are selling an asset, the sale value will generally be the sale price of that asset,
Dixcart
Please note that as a general principle EEA citizens are free to move to other EEA countries. Switzerland is in the Schengen Area and as such EEA citizens can move there and vice versa.
Hill, Barth & King LLC
A provision of the Tax Cuts and Jobs Act (TCJA) of 2018 allows investors to defer taxes on capital gains by investing them in properties and businesses in Qualified Opportunity Zones (QOZs).
Cohen & Company
On April 17, 2019, the Department of Treasury issued the second set of proposed regulations regarding the Qualified Opportunity (QO) Zone Program.
Ostrow Reisin Berk & Abrams
Investors willing to make long-term investments in distressed communities now have a powerful tax incentive for doing so—the Qualified Opportunity Zone (QOZ) program,
Cadwalader, Wickersham & Taft LLP
The U.S. Treasury Department ("Treasury") clarified the Opportunity Zone tax incentive through a second set of proposed regulations.
Dickinson Wright PLLC
With the current estate tax exemption of $11.4 Million per individual, combined with the portability of estate tax exemption between spouses,
Smith Gambrell & Russell LLP
Response from renewable developers has been slow to the Tax Cuts and Job Act of 2017's Opportunity Zone program, with only 11 Qualified Opportunity Funds (QOFs) focused on renewable energy since the program began.
Mazars
Hedge and private equity fund managers generally make their money through two avenues.
Sheppard Mullin Richter & Hampton
In December 2017, as part of the TCJA, Congress established a new tax incentive program to promote investment in certain low-income communities designated by the IRS as qualified opportunity zones.
Arnold & Porter
On April 17, 2019, the US Internal Revenue Service (IRS) issued its second set of proposed regulations (the April Regulations) regarding the new "qualified opportunity zone" (QOZ)...
Shearman & Sterling LLP
On Wednesday, April 17, 2019, the Treasury Department and the Internal Revenue Service issued a broad, investment-friendly second set of Proposed Regulations (the "Proposed Regulations")
Gibson, Dunn & Crutcher
On April 17, 2019, the Internal Revenue Service (the "IRS") and the Treasury Department released proposed regulations (the "Proposed Regulations") that provide additional guidance regarding investing
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Strachan Partners
Tax administration in Nigeria is vested in the three tiers of government.
Duff and Phelps
This Autumn, the budget will be delivered earlier than usual, on the October 29, 2018.
Rotfleisch & Samulovitch P.C.
Some businesses, especially high-tech start-ups, and more recently marijuana start-ups, opt to compensate their employees with options to purchase shares in the business at a discount price.
Collins Barrow National Incorporated
In Canada, corporations may claim a small business deduction on their corporate tax returns, effectively reducing the corporate tax rate on the first $500,0001 of taxable income from active business income.
Aird & Berlis LLP
Extend the foreign affiliate dumping rules so as to also apply to any corporation resident in Canada that is controlled by a non-resident individual or non-resident trust or any group of non-arm's
Alfaro-Abogados
There will be no automatic exchange of financial information with the US.
Stikeman Elliott LLP
New annual cap of $200,000 on options granted by large, mature companies that will be eligible for the 50% tax deduction
Dixcart
Please note that as a general principle EEA citizens are free to move to other EEA countries. Switzerland is in the Schengen Area and as such EEA citizens can move there and vice versa.
Banwo & Ighodalo
Nigeria is obliged to pay 2% of its assessable profit as Education Tax.
Arnone & Sicomo
Soparfi: all you have to know about the financial holding company in Luxembourg.
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