capital gains tax, and most have different rates of taxation for individuals compared to corporations. Countries that do not impose a capital gains tax...
103 KB (13,753 words) - 08:39, 8 May 2024
Long-term capital gains, on dispositions of assets held for more than one year, are taxed at a lower rate. The United States taxes short-term capital gains at...
56 KB (6,639 words) - 04:45, 16 April 2024
and only certain capital gains are eligible for the deduction to be applied. The German tax office levies different capital gains tax based on the asset...
20 KB (2,520 words) - 21:55, 30 April 2024
Capital gains tax (CGT), in the context of the Australian taxation system, is a tax applied to the capital gain made on the disposal of any asset, with...
34 KB (5,517 words) - 03:01, 21 April 2023
In the UK, gains made by companies fall under the scope of corporation tax rather than capital gains tax. In 2017–18, total capital gains tax receipts were...
15 KB (1,728 words) - 04:31, 9 April 2024
Taxation in Sweden (redirect from Tax in Sweden)
tax reduction (tax credit) for the employee. Sweden has a flat tax rate of 30% for capital gains. The Swedish tax authorities defines capital gains as...
19 KB (1,964 words) - 09:26, 2 June 2024
History of taxation in the United States (redirect from United States tax history)
oscillating capital gains tax rates. In 1978, Congress reduced capital gains tax rates by eliminating the minimum tax on excluded gains and increasing...
55 KB (7,265 words) - 15:21, 16 November 2023
levels. "Income taxes" are levied on wages as well as capital gains, and go to federal and state government general funds. "Payroll taxes" are only levied...
139 KB (14,297 words) - 19:05, 16 May 2024
1971 that the top income tax rate has been 5.0% or lower. California taxes all capital gains as income. California's listed tax brackets from 1%-12.3% are...
86 KB (8,597 words) - 05:37, 31 May 2024
Taxation in Germany (redirect from German tax system)
residents in the form of individual income tax, property sales taxes, and capital gains. The amount of federal tax liability may be reduced by various deductions...
63 KB (8,199 words) - 17:59, 24 May 2024
Taxation in the United Kingdom (redirect from Income tax in the United Kingdom)
implementation of this tax and reverted the NICs as of 6 November 2022. Capital gains are subject to tax at 10 or 20 per cent (18 or 28 for capital gains relating to...
58 KB (6,805 words) - 04:00, 22 May 2024
types of taxes: corporate tax, individual income tax, and sales tax, including VAT and GST and capital gains tax, but does not list wealth tax or inheritance...
136 KB (5,400 words) - 17:57, 4 June 2024
tax (IGI), which entered into force on January 1, 2013. Government direct taxation begins in 2006 with the entry into force of the capital gains tax on...
16 KB (2,315 words) - 18:11, 19 August 2023
expatriation tax or emigration tax is a tax on persons who cease to be tax-resident in a country. This often takes the form of a capital gains tax against...
16 KB (1,930 words) - 18:30, 26 April 2024
highest capital gains tax rate from 28% to 20%. The second tax cut (Tax Reform Act of 1986) among other things, cut the highest personal income tax rate...
8 KB (1,074 words) - 03:03, 25 February 2024
are normally treated as capital gains, but may offer tax benefits when the tax rate on capital gains is lower than the tax rate on dividends. Another...
51 KB (6,149 words) - 13:58, 4 February 2024
tax rate) will continue to rise. Capital gains tax (CGT) in Australia is part of the income tax system rather than a separate tax. Capital gains tax was...
54 KB (3,649 words) - 00:30, 17 May 2024
Alternative Minimum Tax, and created a new depreciation deduction for qualified property owners. The capital gains tax on qualified gains of property or stock...
18 KB (2,293 words) - 03:48, 1 May 2024
Taxation in New Zealand (redirect from NZ tax)
services. Capital gains tax applies in limited situations, such as the sale of some rental properties within 10 years of purchase. Some "gains" such as...
27 KB (3,077 words) - 04:12, 4 April 2024
after death that capital gains tax is payable. A significant exemption from capital gains tax is the family home, which is exempt from tax if sold within...
57 KB (6,757 words) - 17:05, 25 May 2024
Taxation in Iran (redirect from Labor and tax laws in Iran)
web}}: CS1 maint: archived copy as title (link) "Capital Gains Tax in Iran | Iranian Capital Gains Rate". www.globalpropertyguide.com. Retrieved 2020-07-26...
76 KB (8,204 words) - 03:15, 10 May 2024
marginal tax rate as the marginal income tax rate of their recipient. This is known as the capital gains tax rate on a short-term capital gains. Accordingly...
77 KB (10,137 words) - 18:49, 16 May 2024
Taxation in Australia (redirect from Australian corporate tax rate)
once per financial year. Capital Gains Tax (CGT) in the context of the Australian taxation system applies to the capital gain made on disposal of any asset...
32 KB (3,610 words) - 10:10, 13 May 2024
Taxation in Jersey (redirect from Jersey tax haven)
or capital gains tax. Jersey's tax system has been criticised as allowing tax avoidance. As such, the country has been labelled by some as a 'tax haven'...
28 KB (3,154 words) - 23:44, 25 February 2024
Taxation in Canada (redirect from Tax in canada)
These gains are then taxed at the individual's full marginal rate. Capital gains earned on income in a TFSA are not taxed at the time the gain is realized...
61 KB (6,318 words) - 06:58, 16 November 2023
introducing a capital gains tax by April 2019. Opposition Leader Simon Bridges of the National Party criticized the proposed capital gains tax as an assault...
12 KB (1,287 words) - 08:49, 4 December 2020
Taxation in the United States (redirect from Tax law (US))
local governments with taxes imposed at each of these levels. Taxes are levied on income, payroll, property, sales, capital gains, dividends, imports, estates...
119 KB (15,262 words) - 08:12, 5 May 2024
Ex-PATRIOT Act (redirect from Expatriation Prevention by Abolishing the Tax-Related Incentives for Offshore Tenancy Act)
would be affected in two ways. First, they would have to pay 30% capital gains tax on any U.S. property sold after the law's enactment. Second, they...
25 KB (2,561 words) - 05:05, 16 April 2024
Qualified dividend (category Personal taxes in the United States)
dividends that meet specific criteria to be taxed at the lower long-term capital gains tax rate rather than at higher tax rate for an individual's ordinary income...
9 KB (997 words) - 08:37, 19 March 2024
Internal Revenue Code section 1031 (category Capital gains taxes)
(26 U.S.C. § 1031), a taxpayer may defer recognition of capital gains and related federal income tax liability on the exchange of certain types of property...
29 KB (4,548 words) - 15:32, 16 March 2024