* 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 taxes

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( i. e. when the holder sells a stock that has appreciated inside of their RRSP ) but they are taxed when the funds are withdrawn from the registered plan ( usually after converting to a registered income fund.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 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 %.

Capital imports drawn from a number of sources must be employed and combined skillfully enough to permit domestic investment programming to go forward.

Apart from the city of Canberra, the Australian Capital Territory also contains agricultural land ( sheep, dairy cattle, vineyards and small amounts of crops ) and a large area of national park ( Namadgi National Park ), much of it mountainous and forested.

Because of its elevation and distance from the coast, the Australian Capital Territory experiences four distinct seasons, unlike many other Australian cities whose climates are moderated by the sea.

The city centre is laid out on two perpendicular axes: a water axis stretching along Lake Burley Griffin, and a ceremonial land axis stretching from Parliament House on Capital Hill north-eastward along ANZAC Parade to the Australian War Memorial at the foot of Mount Ainslie.

The area known as the Parliamentary Triangle is formed by three of Burley Griffin's axes, stretching from Capital Hill along Commonwealth Avenue to the Civic Centre around City Hill, along Constitution Avenue to the Defence precinct on Russell Hill, and along Kings Avenue back to Capital Hill.

In the Australian Capital Territory, the Act of Settlement was, on 11 May 1989, converted, from an act of the Parliament of England into an ACT enactment, by section 34 ( 4 ) of the Australian Capital Territory ( Self-Government ) Act 1988 ( Cwlth ), and then renamed The Act of Settlement 1700 by the Legislation Act 2001.

A CrossCountry British Rail Class 170 | Class 170 numbered 170113 with a service from London Stansted Airport to Birmingham New Street railway station | Birmingham New Street First Capital Connect British Rail Class 365 | Class 365 ' networker ' numbered 365538 at Cambridge railway station | Cambridge Rail Station

* Capital Airlines ( UK ), an airline operating from the UK from 1987 to 1992

For international banks, including the 55 member central banks of the Bank for International Settlements, the threshold is 8 % ( see the Basel Capital Accords ) of risk-adjusted assets, whereby certain assets ( such as government bonds ) are considered to have lower risk and are either partially or fully excluded from total assets for the purposes of calculating capital adequacy.

* Buddhism & Capital Punishment from The Engaged Zen Society

On November 1, 2005, Germany enacted the “ Act on Model Case Proceedings in Disputes under Capital Markets Law ( Capital Markets Model Case Act )” allowing sample proceedings to be brought before the courts in litigation arising from mass capital markets transactions.

This version of " critical " theory derives from Kant's ( 18th-century ) and Marx's ( 19th Century ) use of the term " critique ", as in Kant's Critique of Pure Reason and Marx's concept that his work Das Kapital ( Capital ) forms a " critique of political economy.

Institutions such as hedge funds, pension funds and investment banks like Barclays Capital, Goldman Sachs and Morgan Stanley have been instrumental in pushing up prices in the last five years, with investment in food commodities rising from $ 65bn to $ 126bn (£ 41bn to £ 79bn ) between 2007 and 2012, contributing to 30-year highs.

Aguirre was fired from his job with the SEC when, as lead investigator of insider trading allegations against Pequot Capital Management, he tried to interview John Mack, then being considered for chief executive officer at Morgan Stanley.

* August 2007: India's Tata Motors and Mahindra and Mahindra as well as financial sponsors Cerberus Capital Management, TPG Capital and Apollo Global Management expressed their interest in purchasing Jaguar Cars and Land Rover from the Ford Motor Company.

Shortly afterward, Milken resigned from Drexel and formed his own firm, International Capital Access Group.

Barred from film-making by prior anti-trust rulings, he acquired the struggling ABC television network in February 1953, leading it first to financial health, and eventually, in the mid-1970s, to first place in the national Nielsen ratings, before selling out to Capital Cities in 1985 ( Capital Cities would eventually sell out, in turn, to the Walt Disney organization in 1996 ).

There are representatives from the Federally Administered Tribal Areas and from Islamabad Capital Territory.

Capital gain is generally gain on sale of capital assets, i. e., those assets not held for sale in the ordinary course of business.

On August 3, 2007, DaimlerChrysler completed the sale of Chrysler Group to Cerberus Capital Management.

ThyssenKrupp announced in December 2011 that it had agreed the sale of Blohm + Voss to British investment company STAR Capital Partners, pending regulatory approval.

On March 11, 1997, National Semiconductor Corporation announced the US $ 550 million sale of a reconstituted Fairchild to the management of Fairchild with the backing of Sterling LLC, a unit of Citicorp Venture Capital.

Another peak occurred in 2006 with the sale of Mammoth Mountain ski area to Starwood Capital Group.

On 1 May 2009, American Capital Strategies sold the company to Singapore-based investment strategy company Imprimis, making a profit of US $ 31M on the sale.

The falling value of Burger King eventually lead to TPG and its partners divesting their interest in the chain in a sale to 3G Capital of Brazil.

On March 11, 1997, National Semiconductor Corporation announced the US $ 550 million sale of a reconstituted Fairchild to the management of Fairchild with the backing of Sterling LLC, a unit of Citicorp Venture Capital.

The Limited ( separation from Limited Brands by sale of 75 % to Sun Capital Investments, made official as of August 3, 2007 ),

Express ( separation from Limited Brands by sale of 75 % to Golden Gate Capital, made official as of July 6, 2007 ).

Less than two years later, CSC announced the sale of three DynCorp units ( DynCorp International, DynMarine and certain DynCorp Technical Services contracts ) to Veritas Capital Fund, LP for US $ 850 million.

Following their sale by Canal + to Colony Capital, Butler Capital Partners and Morgan Stanley, PSG continued to lose momentum in the league eventually finishing 16th, just three points above the relegation zone.

In addition, Tribune announced the sale of Tribune Studios and related real estate in Los Angeles to Hudson Capital, LLC, for $ 125 million.

In 2008, RFS Holdings completed the sale of a portfolio of private equity interests in 32 European companies managed by AAC Capital Partners to a consortium comprising Goldman Sachs, AlpInvest Partners and the Canada Pension Plan for $ 1. 5 billion through a private equity secondary market transaction.

It is reported that KMOX in St. Louis and KDKA in Pittsburgh are not included in the 50 radio station sale, however some companies like RBC Capital Markets said CBS Radio is a " melting icecube " and that CBS Corporation would be better off selling the entire radio unit rather than " waiting a couple of years and selling the rest for less.

After the sale of his interest in Continental, Lorenzo founded Savoy Capital, Inc. in 1990 in Houston, TX.

While the Capital Gain Tax is imposed on the gains presumed to have been realized by the seller from the sale, exchange, or other disposition of capital assets located in the Philippines, including other forms of conditional sale, the Documentary Stamp Tax is imposed on documents, instruments, loan agreements and papers evidencing the acceptance, assignment, sale or transfer of an obligation, rights, or property incident thereto.

Capital gains tax is charged to individuals on the sale property if sold within 10 years of purchase.