Betekenis van:
capital gains tax

capital gains tax
Zelfstandig naamwoord
    • a tax on capital gains
    "he avoided the capital gains tax by short selling"

    Hyperoniemen


    Voorbeeldzinnen

    1. The French authorities pointed out that the exemption from transfer capital gains tax was not automatic.
    2. If there is trade income, all capital gains are taxable and also subject to trade tax.
    3. The Portuguese authorities summarise developments in corporation tax on capital gains in Portugal as follows:
    4. In contrast, capital gains are generally chargeable to corporation tax in the United Kingdom.
    5. the repeal of the 19 % substitute tax on capital gains arising from company restructuring pursuant to Article 3 of D.Lgs.
    6. The preferential tax regime applicable to capital gains obtained by holdings in Portugal, became applicable from 1993.
    7. Assets revaluations would normally be taxable events as far as capital gains are realised and increased tax values recognised.
    8. They argue that rates are a tax on the value of property, not a tax on receipts, profits or capital gains.
    9. The Commission understands that to facilitate the taxation of capital gains, the national legislator may apply a substitute tax at a more convenient rate than the ordinary tax.
    10. The Commission notes that under the reform, capital gains are excluded from any calculation of profit. In contrast, capital gains are generally chargeable to corporation tax in the United Kingdom.
    11. the repeal of the 19 % substitute tax on capital gains arising from company restructuring pursuant to Article 3 of D.Lgs. 358/1997. With the repeal of D.Lgs.
    12. Article 25 EBF, compared with the normal tax arrangements applicable to capital gains in Portugal, grants an advantage to the beneficiaries.
    13. Capital gains would increase the taxable income and accordingly raise the current tax liability of the beneficiaries concerned even in case there is no cash realisation.
    14. Article 25 EBF, which exempts from corporation tax public undertakings’ capital gains from privatisation and restructuring operations, constitutes a state aid scheme.
    15. on State Aid No C 30/2004 (ex NN 34/2004) implemented by Portugal exempting from corporation tax on capital gains certain operations/transactions by public undertakings