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Searching Content indexed under Capital Gains Tax by Orrick ordered by Published Date Descending.
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HMRC Publishes UK Tax Guidance On Cryptocurrency For Individuals
On December 19, HMRC, the UK's counterpart to the US Treasury, published long-awaited (and arguably long overdue) guidance on the taxation of cryptocurrencies (which it refers to as "cryptoassets"), ...
UK
14 Jun 2019
2
The "Flat Tax" For Individuals Transferring Their Tax Residence To Italy
The option for the Flat Tax is communicated in the income tax return for the fiscal year in which the individuals transfer their residence to Italy or in the following year.
European Union
24 Apr 2017
3
100% QSBS Exclusion Soon To Be Made Permanent
The Protecting Americans From Tax Hikes Act of 2015 (the "PATH Act"), expected to be soon passed by Congress and signed into law by President Obama, permanently extends the 100% exclusion for gain...
United States
30 Dec 2015
4
Measures In Favour Of Company Savings Plans Under The Macron Law
Enacted on 6 August 2015, France's law for growth, activity and equal economic opportunities, known as the "Macron law", designed to boost the French economy...
France
28 Oct 2015
5
Les Avancées De La Loi Macron En Matière D'épargne Salariale
Pour mémoire, avant l'entrée en vigueur de la loi Macron, le bénéficiaire d'une AGA ne pouvait en devenir définitivement propriétaire qu'à l'issue d'une période globale de quatre ans...
France
28 Oct 2015
6
IRS Announces Intent To Tax Transfers To Partnerships
Generally, Code section 721(a) provides that a transfer of property to a partnership in exchange for an interest in the partnership will be accorded non-recognition treatment.
United States
18 Aug 2015
7
Tax Issues For German Startups Looking For US-Investors
VC-raising through a U.S. entity may result in disclosure of hidden assets.
Germany
18 Jun 2014
8
The Financial Product Tax Reform Proposals
This report reviews the ambitious proposal from House Ways and Means Committee Chair Dave Camp, R-Mich., to reform the taxation of financial products.
United States
8 Jan 2014
9
IRS Issues Changes To The Mixed Straddle Regulations
On August 2, 2013, the IRS issued temporary regulations (the "Temporary Regulations") relating to accrued gain or loss associated with a position that becomes part of a section 1092(b)(2) identified mixed straddle.
United States
10 Sep 2013
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