* 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( i. e. when the holder sells a stock that has appreciated inside of their RRSP ) but they are taxed when the funds are withdrawn from the registered plan ( usually after converting to a registered income fund.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 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 was needed for such development, so the Park regime used the influx of foreign aid from Japan and the United States to provide loans to export businesses, with preferential treatment in obtaining low-interest bank loans and tax benefits.

Between them, two " Latin " communities combined to exponentially expand Tampa's population, economic base, and tax revenues, as Tampa became the " Cigar Capital of the World ".

* Undepreciated Capital Cost, an account containing the original value of different classes of assets minus the accrued Capital Cost Allowance for Canadian tax purposes

Following government service, Simon was a Vice Chairman at Blyth Eastman Dillon for three years, then co-founded with Ray Chambers, a tax accountant, Wesray Capital Corporation ( Mr. Simon contributing the " WES " and Mr. Chambers contributing the " RAY "), a leveraged buyout ( LBO ) firm.

These funds, also known as Retail Venture Capital or Labour Sponsored Investment Funds ( LSIF ), are generally sponsored by labor unions and offer tax breaks from government to encourage retail investors to purchase the funds.

By law, funds from the 1 % sales tax must be split evenly between MARTA's operational and Capital expenditure budgets.

These two measures of cutting Capital Gains Tax and providing tax incentives for property development in thinly populated rural areas have been partly responsible for the explosion in housing and commercial property speculation, which led ultimately to the collapse of the Irish banking system.

Starwood Hotels and Resorts was originally formed by the real estate investment firm Starwood Capital to take advantage of a tax break ; at the time the company was known as Starwood Lodging.

There is some controversy over whether this violates tax treaties, such as the Convention Between Canada and the United States of America With Respect to Taxes on Income and on Capital.

Economically, the party also calls for converting the minimum wage to a living wage, having the economy focus on small and local businesses, empowerment of worker cooperatives and publicly-owned companies as democratic alternatives to multi-national corporations and to decentralize the economy, for the strengthening of state law to protect the right to unionize, for implementing a progressive income tax and repealing the Capital Gains Tax Exemption and residential education property tax and all trade to be subject to international standards on human rights.

Capital gain x 50. 00 % x marginal tax rate

* Capital gains of individual taxpayers are tax free if the taxpayer owned the asset for at least three years.

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.