Výsledky vyhľadávania - "CAPITAL gains"

Jackpot Stock Scare Story.

Autori: BALDWIN, WILLIAM (AUTHOR)

Zdroj: Forbes. Dec2025/Jan2026, Vol. 208 Issue 6, p64-66. 2p. 1 Color Photograph.

Predmety: *CAPITAL gains, *TAX planning, *INVESTMENT management, *RISK management in business, *ASSET management, *FINANCIAL planning, *CHARITABLE trusts

Gewerbesteuerrechtliche Zurechnung des Gewinns aus der Anteilsveräußerung bei doppelstöckigen Personengesellschaften; Festsetzung des Gewerbesteuermessbetrags bei Beendigung einer atypisch stillen Beteiligung.

Zdroj: FinanzRundschau. Sep2025, Vol. 107 Issue 18, p848-856. 9p.

Predmety: *CAPITAL gains, *CAPITAL gains tax, *BUSINESS partnerships, *TAX assessment, TAX court decisions

Indo–Mauritian Investment Trends Post-amendment of the Double Taxation Avoidance Agreement (DTAA).

Autori: Banerjee, Satabdee Tandrayen-Ragoobur, Verena

Zdroj: IIMS Journal of Management Science. Jul2025, Vol. 16 Issue 2, p1-21. 21p.

Predmety: *TAX evasion, *CAPITAL gains tax, *CAPITAL movements, *ECONOMIC policy, *DIRECT taxation, *CAPITAL gains

Geografický termín: MAURITIUS, INDIA

The Role of Taxes in the Rise of ETFs.

Autori: Moussawi, Rabih Shen, Ke Velthuis, Raisa

Zdroj: Review of Financial Studies; Oct2025, Vol. 38 Issue 10, p2988-3039, 52p

Predmety: EXCHANGE traded funds, DEFERRED tax, CAPITAL gains, HIGH net worth individuals, MUTUAL funds, INVESTORS, AMERICAN Taxpayer Relief Act of 2012

Tax-Smart Strategies for Account Withdrawals.

Autori: BLOCK, SANDRA (AUTHOR) Sandra.Block@futurenet.com

Zdroj: Kiplinger Personal Finance. Jul2024, Vol. 78 Issue 7, p92-95. 4p. 1 Color Photograph, 1 Chart, 1 Cartoon or Caricature.

Predmety: *CAPITAL gains, *INDIVIDUAL retirement accounts, *ASSETS (Accounting), *INCOME tax, *CHARITABLE giving, *SOCIAL security taxes

Erstattung von Kapitalertragsteuer an japanische Mutterkapitalgesellschaften.

Autori: Kraft, Gerhard Hohage, Uwe

Zdroj: FinanzRundschau. Sep2025, Vol. 107 Issue 17, p805-815. 11p.

Predmety: *CAPITAL gains tax, *CAPITAL movements, *REIMBURSEMENT, *CORPORATIONS, *TAX laws, COURTS, EUROPEAN law

Korporácia: COURT of Justice of the European Union

Veräußerungsgewinn nach § 23 EStG bei teilentgeltlicher Übertragung eines Grundstücks.

Zdroj: FinanzRundschau. Jul2025, Vol. 107 Issue 13, p601-604. 4p.

Predmety: *INCOME tax, *CAPITAL gains, *MARKET value, *REAL property, *LEASES, LEGAL judgments

Geografický termín: RUSSIA, GERMANY

ALLOCATION OF SAFE INCOME TO STOCK DIVIDEND SHARES ISSUED TO AN INDIVIDUAL.

Autori: Hauser, Ken¹

Zdroj: Canadian Tax Journal / Revue Fiscale Canadienne. 2025, Vol. 73 Issue 3, p583-621. 39p.

Predmety: *DIVIDENDS, *CAPITAL gains, *CORPORATIONS, *PREFERRED stocks, *HOLDING companies, *INCOME

Gewerbesteuerrechtliche Zurechnung des Gewinns aus der Anteilsveräußerung bei doppelstöckigen Personengesellschaften.

Autori: Levedag, Christian Herkens, Jens Nürnberg, Philip

Zdroj: Die Unternehmensbesteuerung (Ubg). Sep2025, Vol. 18 Issue 9, p528-544. 17p.

Predmety: *TAX exemption, *CAPITAL gains, *TAXATION, *PARTNERSHIP agreements, *RATE of return, *TAX courts, CORPORATE tax laws

Understanding Wealth‐Tax Rates: An Investor‐Utility Mapping to Capital‐Gains Taxes.

Autori: Farago, Adam Hjalmarsson, Erik Kiss, Tamás

Zdroj: European Financial Management. Sep2025, Vol. 31 Issue 4, p1413-1420. 8p.

Predmety: *WEALTH tax, *CAPITAL gains tax, *ECONOMIC impact, *INVESTMENT policy, *RATE of return, *RISK aversion

Estimation of tax incidence in Beijing housing market.

Autori: Tian, Geran Sun, Chongqi Wu, Weixing a ďalší

Zdroj: Applied Economics. Sep2025, Vol. 57 Issue 45, p7288-7302. 15p.

Predmety: *CAPITAL gains tax, *HOUSING market, *RESIDENTIAL real estate, *TAX incidence, *REAL property, *FORECASTING, TAXATION of profits

Geografický termín: BEIJING (China), CHINA

Wealth-Income Ratios in Free Market Capitalism: Switzerland, 1900–2020.

Autori: Baselgia, Enea Martínez, Isabel Z.

Zdroj: Review of Economics & Statistics. Jul2025, Vol. 107 Issue 4, p914-934. 21p.

Predmety: *FREE enterprise, *CAPITAL gains, *NATIONAL income, *CAPITALISM, TWENTIETH century

Exploring the capital gains economy: the case of the UK.

Autori: Bezemer, Dirk Hudson, Michael Reed, Howard

Zdroj: New Political Economy. Aug2025, p1-24. 24p. 7 Illustrations.

Predmety: *CAPITAL gains, *FINANCIALIZATION, *LIABILITIES (Accounting), *MACROECONOMICS, *NATIONAL account systems, *CAPITAL investments, *FINANCIAL leverage, ECONOMIC conditions in Great Britain

Geografický termín: UNITED Kingdom

Stattliche Renditen.

Autori: FRANZIN, MARIO

Zdroj: GELD-Magazin. 2025, Issue 4, p30-33. 4p.

Predmety: *CAPITAL gains

BFH, Rückabwicklung einer Anteilsübertragung wegen Wegfalls der Geschäftsgrundlage: AO § 175; BGB § 313; EStG § 17.

Zdroj: Deutsche Zeitschrift für Wirtschafts- und Insolvenzrecht. Dec2025, Vol. 35 Issue 12, p627-630. 4p.

Predmety: *CAPITAL gains, *INCOME tax, *LEGAL liability, *TAX court decisions, *STOCK transfer, *TAX planning, *CONTRACTS

Growth Isn't the Only Way for Companies to Create Value.

Autori: PIDUN, ULRICH SZEKASY, VALENTIN HAVELKOVÁ, BARBORA a ďalší

Zdroj: Harvard Business Review; Nov/Dec2025, Vol. 103 Issue 6, p36-39, 4p, 1 Color Photograph

Predmety: STRATEGIC planning, VALUE creation, CAPITAL gains, DIVIDENDS, VERTICAL integration, ORGANIZATIONAL performance, ORGANIZATIONAL resilience

Gewerbesteuerrechtliche Behandlung der Veräußerung eines Mitunternehmeranteils, der (teilweise) mit einer atypischen Unterbeteiligung belastet ist.

Autori: Nöcker, G. (AUTHOR)

Zdroj: FinanzRundschau. May2025, Vol. 107 Issue 10, p480-487. 8p.

Predmety: *CAPITAL gains tax, *CAPITAL gains, *CAPITAL structure, *STATE taxation, *PARTNERSHIP agreements, LEGAL judgments, FEDERAL courts

The Effects of Changes in Tick Size and Tax Rates on the Tax-Timing Option and the Market Response to Stock Distributions.

Autori: Crawford, Dean Franz, Diana R. Gilstrap, Collin a ďalší

Zdroj: Journal of Accounting, Auditing & Finance; Jul2025, Vol. 40 Issue 3, p888-912, 25p

Predmety: DIVIDENDS, INSTITUTIONAL investments, INVESTORS, CAPITAL gains tax, DIVIDEND policy, TAX rates

Implicaciones FISCALES de las sociedades holding.

Autori: Ferraz Polver, Marta

Zdroj: Técnica Contable y Financiera. jul/aug2025, Issue 87, p90-92. 3p.

Predmety: *DEFERRED tax, *CAPITAL gains, *HOLDING companies, *CAPITAL gains tax, *ORGANIZATIONAL transparency, *TAXATION, NEUTRALITY

BFH, Wegfall des Rechtsschutzbedürfnisses für einen AdV-Antrag im vorläufigen Insolvenzverfahren: InsO §§ 21, 38, 87; FGO §§ 69, 128; ZVG § 30d.

Zdroj: Deutsche Zeitschrift für Wirtschafts- und Insolvenzrecht. Jul2025, Vol. 35 Issue 7, p350-354. 5p.

Predmety: *CAPITAL gains tax, *CAPITAL gains, *BANKRUPTCY, *DEBTOR & creditor, *SURCHARGES, *SOLIDARITY, *TAXATION