* 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( i. e. when the holder sells a stock that has appreciated inside of their RRSP ) but they are taxed when the funds are withdrawn from the registered plan ( usually after converting to a registered income fund.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 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 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 punishment has in the past been practised by most societies ( one notable exception being Kievan Rus ); currently 58 nations actively practice it, and 97 countries have abolished it ( the remainder have not used it for 10 years or allow it only in exceptional circumstances such as wartime ).

From 1920 to 1957, three bodies, successively the Federal Capital Advisory Committee, the Federal Capital Commission, and the National Capital Planning and Development Committee continued to plan the further expansion of Canberra in the absence of Griffin ; however, they were only advisory, and development decisions were made without consulting them, increasing inefficiency.

However, no one expected the buyer to be a media company only a tenth the size of ABC, Capital Cities Communications, which owned several of ABC's most critical affiliate stations like WPVI-TV in Philadelphia and Houston's KTRK-TV.

Belgium is a federalized country which geographically consists of three regions, of which only Flanders ( the Flemish region ) and Wallonia are subdivided into five provinces each ; the Brussels Capital Region is neither a province nor is it part of one.

The " National Capital Area " imprecisely composed of Washington, DC, and neighboring counties in Maryland and Virginia has increased from a population nearly 1 million citizens with almost 903, 000 ( or 90 %) disenfranchised during World War II, to nearly nearly 4 million today, but only 600, 000 ( or 15 %) disenfranchised.

Stable measuring unit assumption: financial capital maintenance in nominal monetary units or traditional Historical cost accounting only under the traditional Historical Cost paradigm ; i. e., accountants consider changes in the purchasing power of the functional currency up to but excluding 26 % per annum for three years in a row ( which would be 100 % cumulative inflation over three years or hyperinflation as defined in IAS 29 ) as immaterial or not sufficiently important for them to choose Capital Maintenance in units of constant purchasing power in terms of a Daily Consumer Price Index or daily rate Constant Item Purchasing Power Accounting at all levels of inflation and deflation as authorized in IFRS in the original Framework ( 1989 ), Par 104 ( a ) Conceptual Framework ( 2010 ), Par.

Units of constant purchasing power: capital maintenance in units of constant purchasing power at all levels of inflation and deflation in terms of a Daily Consumer Price Index or daily rate ( Constant Item Purchasing Power Accounting ) only under the Capital Maintenance in Units of Constant Purchasing Power paradigm ; i. e. the total rejection of the stable measuring unit assumption at all levels of inflation and deflation.

It was the only time that the high court met outside of the Capital.

* Capital Regional District ( water boundary with Gulf Islands only, across Strait of Georgia )

By 1835, the GTU had progressed to the beliefs of John Commerford, who made pointed attacks on “ Capital ”, which he defined as including not only aristocrats, but also Master Artisans.

Although the modern term " creative destruction " is not used explicitly by Marx, it is largely derived from his analyses, particularly in the work of Werner Sombart ( whom Engels described as the only German professor who understood Marx's Capital ), and of Joseph Schumpeter, who discussed at length the origin of the idea in Marx's work ( see below ).

" The Lima Bean Festival is an annual event held in West Cape May, New Jersey, the " Lima Bean Capital of the World ", and is the world's only such celebration.

Coal became King, and with Western Pennsylvania as his Capital, it was only logical that Greensboro became part of this movement.

The city and the surrounding area are particularly known for the commercial cultivation of lavender, supported by the unique climate: it makes Sequim the " Lavender Capital of North America ", rivaled only in France.

It was once known as the " Wooden Shoes " Capital of Wisconsin as it held the only wooden shoes factory in Wisconsin.

During the Tang Dynasty, Luoyang was the ' Eastern Capital ' and at its height had a population of around one million, second only to Chang ' an, the ' Western Capital ', and the largest city in the world.

The states of New South Wales, Victoria, Tasmania, the Australian Capital Territory, and the Northern Territory are the only states in Australia to essentially deregulate laws on shopping hours.

All retail businesses in the states, regardless of size or product offer are able to stipulate their trading hours to suit their individual customer demand ( although they are required to remain closed on Christmas Day, Good Friday, and ( in Tasmania and NSW only ) on Easter Sunday, except the Northern Territory and the Australian Capital Territory, which can remain open on any public holiday ).

Xaibe is also located only 2. 5 mi ( 4 km ) from the District's Capital, Corozal Town located at the Corozal bay.

The Walt Disney Company acquired Schoolhouse Rock in 1996 along with its acquisition of ABC owner Capital Cities Communications ; Schoolhouse Rock was one of only two children's shows ( The Bugs Bunny and Tweety Show being the other ) to continue airing ( albeit in reruns ) after the transition to One Saturday Morning.

* Islamabad Capital Territory, the area of Islamabad which consists only the Capital Territory of Pakistan