Showing 1 - 9 of 9
Persistent link: https://www.econbiz.de/10008810786
Persistent link: https://www.econbiz.de/10000904340
Persistent link: https://www.econbiz.de/10001125023
Persistent link: https://www.econbiz.de/10011820057
New Zealand is currently the only member country of the Organisation for Economic Co-operation and Development (OECD) without a formal, comprehensive regime in place for taxing the capital gains made by its personal and corporate residents. Being the outlier is insufficient justification for...
Persistent link: https://www.econbiz.de/10012931708
The evolution of capital gains taxation in Australia parallels that in Canada in many respects. Federal income taxes were adopted in both countries during the First World War, and in both jurisdictions the courts interpreted the term "income," the subject of taxation, using United Kingdom...
Persistent link: https://www.econbiz.de/10014107106
Drafted prior to the adoption of capital gains tax in Australia, this paper sets out the key structural issues to be addressed in the design of a capital gains tax. In each case it considers options and indicates a preferred choice. Topics covered include the type of receipts that should be...
Persistent link: https://www.econbiz.de/10013128142
Article 13 of the OECD Model tax treaty allows a source country to retain taxing rights on capital gains realized by non-residents on the sale of real (immovable) property in the source country. Recently, it has been modified to incorporate a further rule that has long been a feature of the UN...
Persistent link: https://www.econbiz.de/10013138664
This paper provides an overview and assessment of alternative methods of taxing capital income. We begin by considering why, and to what extent, capital income should be taxed. Having established a reasonably robust case for such taxation, we then review the difficulties of taxing capital income...
Persistent link: https://www.econbiz.de/10013139191