* 1985 – Capital gains tax was introduced in Australia, one of a number of tax reforms by the Hawke / Keating government.

Capital gains may refer to " investment income " that arises in relation to real assets, such as property ; financial assets, such as shares / stocks or bonds ; and intangible assets such as goodwill.

* Capital gains tax

* Capital gains tax in the United States

Category: Capital gains taxes

Category: Capital gains taxes

Capital gains taxes for those currently paying 5 % ( in this instance, those in the 0 % and 15 % income tax brackets ) are scheduled to be eliminated in 2008.

Capital gains tax in Australia is only payable upon realized capital gains, except for certain provisions relating to deferred-interest debt such as zero-coupon bonds.

The sale of personal residential property is normally exempt from Capital Gains Tax, except for gains realized during any period in which the property was not being used as an individual's personal residence ( for example, being leased to other tenants ) or portions attributable to business use.

Capital gains or losses as a general rule can be disregarded for CGT purposes when assets were acquired before 20 September 1985 ( pre CGT ).

Capital gain taxes are only paid on realized gains.

Capital gains made by investments in a Tax-Free Savings Account ( TFSA ) are not taxed.

Capital gains earned on income in an RRSP are not taxed at the time the gain is realized ( i. e. when the holder sells a stock that has appreciated inside of their RRSP ) but they are taxed when the funds are withdrawn from the registered plan ( usually after converting to a registered income fund.

Capital gains earned on income in a TFSA are not taxed at the time the gain is realized.

Capital gains in the Czech Republic are taxed as income for companies and individuals.

Capital gains from the sale of shares by a company owning 10 % or more is entitled to participation exemption under certain terms.

Capital gains tax only applies to financial instruments ( shares, bonds etc.

Capital gains tax in Israel is a flat rate of 25 %.

Capital gains tax of corporate income tax 27. 5 % ( IRES ) on gains derived from disposals of participations and extraordinary capital gains.

Capital gains are taxed at a 15 % rate since 2010.

Capital gains tax from the disposal of securities and from sale of real estate is 15 %.

Nevertheless Ryan ( dubbed " Red Richie " by Fianna Fáil ) implemented the Coalition's plans to replace death duties with a range of capital taxes, including Capital Gains Tax and Wealth Tax.

A positive EBITDA, on the other hand, does not automatically imply that the business generates cash as EBITDA ignores changes in Working Capital ( usually needed when growing a business ), capital expenditures ( needed to replace assets that have broken down ), taxes and interest.

Whilst the omission of taxes and interest as well as amortization for the sake of comparison of companies has some justification, little justification can be found for the omission of capital expenditures when evaluating the profitability of a company: Capital expenditures are needed to maintain the asset base which in turn allows to generate profits.

Category: Capital gains taxes

Gross Domestic Product ( GDP ) equals Net Domestic Product ( NDP ) plus Capital Consumption Allowance plus Indirect Taxes ( less subsidies ; sales and excise taxes ).

Transfers apart from debt forgiveness recorded in IMF's Capital account include the transfer of goods and financial assets by migrants leaving or entering a country, the transfer of ownership on fixed assets, the transfer of funds received to the sale or acquisition of fixed assets, gift and inheritance taxes, death levies, and uninsured damage to fixed asset.

The main taxes are Excise Duties ; Value Added Tax ; Income Tax ; Corporation Tax ; and Capital Gains Tax.

However the investor can usually deduct enough Capital Cost Allowance to defer the taxes for a long time.

During his government he introduced paper currency, created the National College in the Capital and significantly increased taxes.

* Voted YES on retaining reduced taxes on capital gains & dividends.

BEA has never counted capital gains as income since they don't represent current production available to pay taxes, and so the Tax Foundation excludes them as well.

The plan relied on the vastly different tax rates between income and capital gains, so not only would the stars enjoy more than twice their income after taxes, but CBS would preclude any NBC counterattack because CBS owned the performers ' names.

Though always voluntarily subject to the Value Added Tax and other indirect taxes, HM The Queen agreed to pay taxes on income and capital gains from 1992, although the details of this arrangement are both voluntary and secret.

The sovereign is subject to indirect taxes such as value added tax, and since 1993 the Queen has paid income tax and capital gains tax on personal income.

Much of the increase can be attributed to the decrease in capital gains taxes, while the ongoing recession and subsequently high unemployment contributed to stagnation among other income groups until the mid-1980s.

Meanwhile, Republicans made major gains by promising lower taxes and control of crime.

The sale yielded, after capital gains taxes, about $ 24 million ( equivalent to $ million today ).

They evaluate incentives for businesses to locate or expand in the Gun Barrel City area and base their findings on taxes assessed and paid, the number of jobs created or retained, wages paid, local purchases of products and services, indirect employment gains and the general benefit of furthering the mission of the Gun Barrel City Economic Development Corporation.

They evaluate incentives for businesses to locate or expand in the Overton area and base their findings on taxes assessed and paid, the number of jobs created or retained, wages paid, local purchases of products and services, indirect employment gains and the general benefit of furthering the mission of the city of Overton Economic Development Corporation.

* Taxes: Because some of the gains from interest may be subject to taxes, the lender may insist on a higher rate to make up for this loss.

In his acceptance speech, Buchanan proposed US withdrawal from the United Nations and expelling the UN from New York, abolishing the Internal Revenue Service, Department of Education, Department of Energy, Department of Housing and Urban Development, taxes on inheritance and capital gains, and affirmative action programs.

He has also voted with Republicans to lower the capital gains tax, to encourage the study of the flat tax, and to require a 3 / 5 majority to raise taxes.

It included increases in payroll taxes, decreases in top marginal rates, and increases in capital gains taxes.

Some of Summers's early papers concluded that corporate and capital gains taxes are an inefficient form of taxation.

Later, while working in the Reagan and Clinton White Houses, Summers was able to lobby successfully for cuts in both corporate and capital gains taxes.

He immediately set about dismantling the previous government's capital taxation programme while also abolishing the wealth tax and diluting the capital gains and capital acquisitions taxes.

During his tenure, the state reinstituted the death penalty and abolished a majority of New Hampshire's taxes ( income, capital gains, sales, etc.

* Progressive taxation including eliminating taxes on incomes below $ 36, 000 and restoring the capital gains tax

Wanniski consistently advocated the reduction of trade barriers, the elimination of capital gains taxes, and a return to the gold standard.

Among other provisions, the act accelerated certain tax changes passed in the Economic Growth and Tax Relief Reconciliation Act of 2001, increased the exemption amount for the individual Alternative Minimum Tax, and lowered taxes of income from dividends and capital gains.