Jump to content

Talk:Capital gains tax

Page contents not supported in other languages.
From Wikipedia, the free encyclopedia

Archival

[edit]

suggest have a archival section Sanjiv swarup (talk) 14:41, 1 July 2008 (UTC)[reply]

Question

[edit]

I have a question: is capital gains realized from buying/selling of foreign exchange taxable?

Well, that pretty much depends on where you are from. In the UK the answer is yes, as long as these gains are sufficiently large. Your holiday money is exempt, but if you buy US$1m speculatively and sell it for a one-off profit, you will pay SGT on the gain. However, if you are a currency trader you will be taxed on your profits but not on the capital gains, jaguar 16:46, 1 May 2005 (UTC)[reply]

Do you pay CGT in your country of residents or in the country where you made the gain? ie. I sell an investment in the UK, but I am resident in Ireland. Where do I pay the tax? Seaborg's 12:32, 8 November 2005 (UTC)[reply]

Further clarification

[edit]

I believe there might need to be further clarification necessary in the "countries" section For instance, for Switzerland it says, "There is no capital gains tax in Switzerland." Some might take that to mean that capital gains are tax free, while it seems to me that that means capital gains are taxed as ordinary income, or at the marginal tax rate. RoshSok 15:57 EST, 12 April 2006 (UTC)

Hi,

I ist possible to claim short term cap gains on stock as a business? Therefore fill up the form for business with deductions etc??

Patrick

How does one get the 15% long-term CGT rate in the U.S.?

[edit]

The article says that the long-term CGT rate for those in the highest bracket is 15%. But I cannot see how a taxpayer could enjoy that lower rate from a look at the tax forms. It looks like the taxpayer is taxed at his/her normal tax rate, not a special CG rate.

In IRS Form 1040 Schedule D ("Capital Gains and Losses"), long-term CG are listed in Part II, and totaled on line 15. Line 15 is added to Line 7, the short-term CG total, to get Line 16. If there is a longterm gain, and no short-term loss, then the taxpayer is instructed to enter the total from Line 16 onto Form 1040, Line 13. All the income on Form 1040 appears to be taxed at the taxpayer's normal rate, not the capital gains rate. What am I missing? -66.90.186.134 13:07, 17 August 2006 (UTC)[reply]

Recent edit to India/Pakistan section

[edit]

A recent edit to the article changed the header for the India section to Pakistan. Does anyone know if this is appropriate? -- Siobhan Hansa 17:19, 19 April 2007 (UTC)[reply]

Doesn't look like it. Some quick research showed that both countries have capital gains. The description of Indian CGT in this site seems to match the original info in the article. I'm going to change it back for now. Winklethorpe (talk) 19:04, 19 April 2007 (UTC)[reply]

List of countries ranked by tax rate?

[edit]

Does anyone know of an online listing somewhere that lists countries in order of their tax rates on capital gains? This would be a helpful reference, especially if it is updated regularly. --RayBirks 17:51, 26 July 2007 (UTC)[reply]

Hmmm, perhaps the OECD. Morphh (talk) 17:54, 26 July 2007 (UTC)[reply]

No CGT countries

[edit]

In line with the article on Income tax, should all countries with no CGT be lumped together under one heading at the end? --Legis (talk - contribs) 20:38, 11 September 2007 (UTC)[reply]

Yes, I think it would be useful for the completeness of the article, and we should also differentiate exemptions for individuals, companies, and real estate. eg, Portugal has no CGT for CG maed on sales of stocks held by individuals for more than 12 months, but there is CGT for companies selling stock and for real estate sales that generate a CG. Any other examples?

Factual Information Missing

[edit]

The capital gains tax rate in the US is zero percent for 2008, 2009, and 2010 for taxpayers in the lowest two tax brackets.

TaxAcc0untant 02:53, 16 September 2007 (UTC)[reply]

That info is in the main Capital gains tax in the United States article linked to at the start of the USA section. -- SiobhanHansa 03:36, 16 September 2007 (UTC)[reply]

Would make sense to have it here, too, since the other rates are listed.

TaxAcc0untant 15:19, 16 September 2007 (UTC)[reply]

CGT in Canada

[edit]

The tax inclusion rate is 50% (the general tax rate is then applied on 50% of the actual gain), not 100%. I have edited the page to reflect that. —Preceding unsigned comment added by 129.97.83.192 (talk) 19:33, 24 September 2007 (UTC)[reply]

Hong Kong loophole

[edit]

I'm not convinced that this section is valid: in my experience as a former HK taxpayer, free shares/options are taxed in the recipient's hands based on their cash value when granted. I have edited this in; sorry that I don't have a quotable source for it. Perhaps someone more knowledgeable can source it, or remove the section entirely if the "loophole" is an illusion. Ptelford 16:31, 7 October 2007 (UTC)[reply]

Overview of capital gains tax

A capital gain is income derived from the sale of an investment. A capital investment can be a home, a farm, a ranch, a family business, or a work of art, for instance. In most years slightly less than half of taxable capital gains are realized on the sale of corporate stock. The capital gain is the difference between the money received from selling the asset and the price paid for it.

Profits or gains arising from the transfer of a capital asset made in a previous year is taxable as capital gains under the head "Capital Gains". The important ingredients for capital gains are, therefore, existence of a capital asset, transfer of such capital asset and profits or gains that arise from such transfer. Capital asset

Capital asset means property of any kind except the following : Stock-in-trade, consumable stores or raw-materials held for the purpose of business or profession. Personal effects like wearing apparel, furniture, motor vehicles etc., held for personal use of the tax payer or any member of his family. However, jewellery, even if it is for personal use, is a capital asset. Agricultural land in India other than the following: Land situated in any area within the jurisdiction of muni-cipality, municipal corporation, notified area committee, town area committee, town committee, or a cantonment board which has a population of not less than 10,000 according to the figures published before the first day of the previous year based on the last preceding census. Land situated in any area around the above referred bodies upto a distance of 8 kilometers from the local limits of such bodies as notified by the Central Government (Please see Annexure 'A' for the notification). 6 1/2 per cent Gold Bonds, 1977, 7 per cent Gold Bonds, 1980, National Defence Gold Bonds, 1980 and Special Bearer Bonds, 1991 issued by the Central Government. Gold deposit bonds issued under the Gold Deposit Scheme 1999 notified by the Central Government.

Though there is no definition of "property" in the Income-tax Act, it has been judicially held that a property is a bundle of rights which the owner can lawfully exercise to the exclusion of all others and is entitled to use and enjoy as he pleases provided he does not infringe any law of the State. It can be either corporeal or incorporeal. Once something is determined as property it becomes a capital asset unless it figures in the exceptions mentioned above. Something is determined as property it becomes a capital asset unless it figures in the exceptions mentioned above.

Transfer

Transfer includes: Sale, exchange or relinquishement of a capital asset Extinguishment of any rights in a capital asset Compulsory acquisition of the capital asset under any law Conversion of a capital asset into stock-in-trade * Part performance of a contract of sale Transfer of rights in immovable properties through the medium of co-operative societies, companies etc. Transfer by a person to a firm or other or Body of a person to a Association of Persons (AOP) Individuals (BOI) Distribution of capital assets on Dissolution Distribution of money or other assets by a Company on liquidation

Long-term capital gains tax

Long term is defined as 3 years for some assets (gold, real estate, for instance) and one year for others (Mutual funds, shares). There is no capital gains tax after a holding period of more than one year for equities.

Many other capital investment ( home, buildings, real estate, bank deposits) are considered long term if the holding period is 3 or more years.

Long term capital gains arising out of sale of shares in recognised stock exchanges and mutual fund units, is exempt from tax. Shares / equities are considered long term capital, if the holding period is one year or more. Long term capital gains are taxed either at 10% of earnings or 30% of (earnings - deduction based on inflation index).

Stock options are only taxed at the time of exercise. For companies listed in Indian stock exchanges, the tax is calculated as regular capital gains with the rules above; purchase dates and prices are as per the time of grant. For companies abroad, the tax liability is 20% of such gains (since STT is not paid). The effect of indexation is also allowed.

Long-term capital gains is computed by deducting from the full value of the consideration, the expenditure incurred in connection with the transfer, the indexed cost of acquisition, and the indexed cost of improvement.

If the house owned by an individual is held for a minimum of 36 months from date of purchase, long-term capital gains tax is applicable. Longterm capital gains are taxed at a flat rate of 20% irrespective of your income slab. Long term capital gains tax stands at 20% (for gold, real estate and such) with indexation benefits provided for inflation.

Tax benefits are available under Section 54 of the IT Act This tax can be avoided by re-investing the profits in another residential property if either of these conditions are satisfied - a fully constructed residential property is purchased within a period of one year before the sale or two years after the sale, or if you construct a residential property on your own within a period of three years after the sale. Only the profits earned from the sale proceeds need to be re-invested .

Long-term capital gains on sale of a house can be deposited under a Capital Gains Scheme of any authorised bank before the due date for filing of return of income. This may not be relevant for sellers who have already invested the entire capital gains in another house. The amount deposited here is considered to have been used for the purchase or construction of the new house. If the amount you have deposited is not used for buying a new house within a period of three years, the amount will be treated as long-term capital gains of the previous year. Short-term capital gains

Short term capital gains are taxed just as any other income and they can be negated against short term capital loss from the same business. All short term gains are clubbed with income in the year the gains occur. Short Term Capital Gains is computed as below Computation of short - term Capital Gains Find out full value of consideration Deduct the following : expenditure incurred wholly and exclusively in connection with such transfer cost of acquisition; and cost of improvement From the resulting sum deduct the exemption provided by sections 54B, 54D, 54G The balancing amount is short-term capital gain

10% income tax is applied on short term capital gains arising out of sale of shares in recognised stock exchanges and mutual fund units (less than 1 year of holding). To qualify for these lower taxes on sale of shares, a Securities Transaction Tax (STT) must have been paid on the sale transaction. STT has been applied on all stock market transactions since October 2004 but does not apply to off-market transactions and company buybacks; therefore, the higher capital gains taxes will apply to such transactions where STT is not paid.

If the house owned by an individual is sold within 36 months of purchase, short-term capital gains tax is applicable. When computing shortterm capital gains tax, the gains are added to the total taxable income of the individual. The gain in this case is the difference between the cost of purchase and the sale value of the asset. It is then taxed at the relevant tax slabs. Securities Transaction Tax As per the provisions of Section 48 '( last proviso ) of the Income Tax Act, no deduction shall be allowed in comoputing the income chargeable under the head "Capital Gains" in respect of the sum paid on account of Securities Transaction Tax but while calculating tax on short term capital gains in accordance with the provisions of Section 111A, STT paid shall be given the treatment.

Definition of a capital gain/loss

[edit]

I changed the definition of a capital gain to include the concept of a capital asset being an asset that is employed to earn income for its owner, which is the definition under most GAAPs. While Canada's Income Tax Act and the US's Internal Revenue Code first define a capital gain/loss as a general gain or loss on the disposition of all property, the accounting concept comes into play in the detailed exemptions and inclusions mentioned later on in both tax laws. This concept is also important in the case law in both countries.

Capital gains are routinely reclassified as business or ordinary income if assets are sold quickly (so they resemble inventory) or the person selling and buying is doing so as part of a business. The full definition I created is the legislative rationale for these complications surrounding a tax on capital gains. G. Csikos, 18 December 2007 —Preceding unsigned comment added by 216.239.83.214 (talk) 19:51, 18 December 2007 (UTC)[reply]

Dear IP216.239.83.214: No, that's incorrect. Part of the problem here may be that this article covers tax laws of various countries. In the United States, however, a capital gain is basically a gain on the sale of a capital asset. A capital asset is defined in 26 U.S.C. § 1221. The definition is complex, but basically any asset that is held for the purpose of generating income is deemed to be NOT a capital asset.
However, under U.S. tax law, the gain from the sale of certain non-capital assets may be TREATED as a capital gain. See 26 U.S.C. § 1231. That does not make the asset itself a "capital asset."
I don't think you want to get too deeply into this in this particular article, as we are talking about U.S. tax law, and this article seems to deal more with "capital gains or losses as a worldwide tax concept. Famspear (talk) 21:18, 18 December 2007 (UTC)[reply]
Just as a follow-up, under U.S. income tax law, to show how confusing this can be, depreciable property that is used in a trade or business is NOT a capital asset (see section 1221(2)) -- but the gain from the sale of such an asset might be TREATED as a capital gain.
Real estate (real property) used in a trade or business is NOT a capital asset (see section 1221(2)) -- but the gain from the sale of same might be TREATED as a capital gain.
Merchandise inventory ("stock in trade") held by a business for sale to customers in the ordinary course of business is NOT a capital asset (see section 1221(1)) -- and in this case the gain on the sale of same is "ordinary income" (not capital gain).
A personal residence (a home not used in any business, not used for production of income, not used as an "investment," etc., but simply as a personal residence) IS a capital asset under section 1221 (as it's not listed in one of the exceptions in section 1221) -- and the gain from the sale of such a residence is a CAPITAL gain (and would be taxable to the extent that the gain exceeds the amount deemed non-taxable under 26 U.S.C. § 121 - a rare occurrence, but it could happen). Famspear (talk) 21:29, 18 December 2007 (UTC)[reply]

Another point: There are exceptions to the exceptions. Some assets held and used by a business ARE capital assets. If the asset is not covered by one of the exceptions listed in section 1221, then it is a capital asset -- even if it is being used in business. Famspear (talk) 21:33, 18 December 2007 (UTC)[reply]

See also 26 U.S.C. § 1231: The gain from a section 1231 property (which property, by definition, is not a capital asset) is a "section 1231 gain," not a "capital gain." However, the section 1231 gain is TREATED as a capital gain (and the section 1231 losses are treated as capital losses) IF the section 1231 gains for the year exceed the section 1231 losses. See section 1231(a)(1).
However, if the section 1231 losses exceed the section 1231 gains for the year, neither the gains nor the losses are treated as capital gains and losses. See section 1231(a)(2).
The bottom line is that a capital gain is NOT simply a gain from a property that was held to produce income or a property used in business, etc. Some properties NOT used in business (or to produce income) may produce capital gains (such as a residence), and indeed some properties USED in a business may produce "ordinary gains treated as ordinary gains" or "ordinary gains treated as capital gains", depending on the circumstances.
For more reading: 26 U.S.C. § 1221; 26 U.S.C. § 1231; 26 U.S.C. § 1245; and 26 U.S.C. § 1250, for starters. Yours, Famspear (talk) 21:46, 18 December 2007 (UTC)[reply]
Dear IP216.239.83.214: By the way, your reference to "GAAP" is misplaced. This is an article about the taxation of capital gains. "GAAP" (at least in the United States) means Generally Accepted Accounting Principles (financial accounting principles), not tax accounting principles. GAAP (at least in the United States) consists of rules for how financial statements are presented, not rules for taxation. The rules for GAAP do not necessarily determine how something is treated for tax purposes. Famspear (talk) 21:51, 18 December 2007 (UTC)[reply]

By contrast, "capital" can be broadly defined as "wealth (money or property) owned or used in business by a person, corporation, etc." Webster's New World Dictionary of the American Language, p. 210 (2d Coll. Ed. 1978). That is not the definition of "capital asset" as used in the U.S. Internal Revenue Code, of course.

Similarly, my first economics professor in college had a definition of capital that is closer to this: "wealth, in whatever form, used or capable of being used to produce more wealth." Webster's New World Dictionary of the American Language, p. 210 (2d Coll. Ed. 1978). Actually, if I recall correctly my professor added the proviso that to be a "capital" asset, it had to be something non-human produced by humans. Under my professor's definition, a building used as a factory was a "capital" asset, but the land on which the building stood was not capital. The machine used to make the product was capital, but the people who worked the machine were not capital (even though we sometimes refer to "people" as being "human capital"). This article is not about "capital" defined so broadly. Famspear (talk) 22:23, 18 December 2007 (UTC)[reply]

Boy, do you talk too much! Don't really work, huh?
I suggest you actually read section 1221 of the US IRC and section 39 of Canada's ITA and then follow the fun subsections as well as really annoying exemptions and inclusions mentioned in later parts of the relevant statutes. My generalization that a capital asset is defined broadly <link rel="stylesheet" type="text/css" href="http://en.wikipedia.org/w/index.php?title=User:Lupin/navpop.css&action=raw&ctype=text/css&dontcountme=s">and then pared down to the essential of an asset that is employed to earn income through its possession still stands. Revenue laws cast wide nets that are later fine-tuned.
GAAP influences tax codes in many ways, least of all because of pressure on legislatures by businesses to reduce compliance costs. Courts are also wont to create common law that draws on generally understood principles.
As to the case law on what is and is not a capital asset/gain, please read http://www.nysscpa.org/cpajournal/2007/707/essentials/p42.htm for further information. While I admit the case law in the US (Suburban Realty, Diane Reed, etc.) has been driven towards a business-purpose test for capital gains, Canadian courts have also discussed the issue of whether property was used to earn income (so that buying a house and renting it out before flipping it usually allows it to be classified as a capital gain upon sale). The issue of earning income is really also a part of the business test because one does not generate rents, dividends, or interest from inventory. In that regard the definition in the introduction can be modified to my satisfaction to something like "an asset that is not inventory."
If you're really a CPA and a lawyer please disclose your public accountancy and law license numbers.
G. Csikos, 19 December 2007. —Preceding unsigned comment added by 216.239.83.214 (talk • contribs)
Why do you feel it is necessary for Famspear to prove he is a CPA and a lawyer? He has not mentioned that in this discussion, nor has he asked us to rely on any expertise: on the contrary, he presented sourced facts, made arguments, and asked us to draw conclusions. (By the way, it would be meaningless for Famspear to "disclose" his CPA and law license numbers here. Wikipedia registration is anonymous; there's no way to guarantee that those numbers are actually connected to Famspear's true identity.) — Mateo SA (talk | contribs) 01:20, 20 December 2007 (UTC)[reply]
P.s., it's standard practice on Wikipedia for contributors to sign their posts by typing four tildes (~~~~) after the post. This automatically posts links to the edits you've made and to your talk page. — Mateo SA (talk | contribs) 01:23, 20 December 2007 (UTC)[reply]
Dear G. Csikos: At this point, I don't need to read anything for "further information." I've already demonstrated why the material you inserted was incorrect. I've already "actually read" section 1221; I'm the one who cited it to you, remember? I even provided you with the links.
I don't need to refer to the New York CPA society web site for "further information." That material is called Secondary authority. Section 1221 is a statute; it's Primary authority.
I don't need to refer to Canadian statutes and cases, either; I have already limited my comments to USA law, and I specifically noted that the article covers more than just USA law.
I don't need to prove to you that I am a lawyer or a CPA and, as editor Mateo SA has noted, I didn't even bring it up on this talk page. In Wikipedia, you don't need credentials or expertise to edit an article on a highly technical area. Your edits are, however, subject to revision by other editors who watch these pages -- and many Wikipedia editors actually are experts in the fields covered by these articles. Capital gains tax is a very technical area of law. The material you inserted was incorrect. I corrected the material. You contended that my correction was incorrect. With my long-winded response, I demonstrated that my correction was correct. That's about it. Famspear (talk) 01:57, 20 December 2007 (UTC)[reply]

Nonsensical wording

[edit]

"For equities, an example of a popular and liquid asset, each national or state legislation, have a large array of fiscal obligations that must be respected regarding capital gains."

Could a native English speaker please rewrite that sentence, or preferably that whole paragraph? —Preceding unsigned comment added by 66.173.46.50 (talk) 18:44, 13 August 2010 (UTC)[reply]


Would a list layout not be helpful?

[edit]

I wish a list layout of taxation by country was available. It might include room for remarks, precise info on exemptions, dates etc; plus, preferably, more general info onthe countries' tax policies AND RATES. Could anybody be so kind? 110.164.163.96 (talk) 08:49, 15 December 2010 (UTC)[reply]

[edit]

Hello fellow Wikipedians,

I have just added archive links to 2 external links on Capital gains tax. Please take a moment to review my edit. If necessary, add {{cbignore}} after the link to keep me from modifying it. Alternatively, you can add {{nobots|deny=InternetArchiveBot}} to keep me off the page altogether. I made the following changes:

When you have finished reviewing my changes, please set the checked parameter below to true to let others know.

checkY An editor has reviewed this edit and fixed any errors that were found.

  • If you have discovered URLs which were erroneously considered dead by the bot, you can report them with this tool.
  • If you found an error with any archives or the URLs themselves, you can fix them with this tool.

Cheers. —cyberbot IITalk to my owner:Online 15:20, 19 October 2015 (UTC)[reply]

Update needed - UK tax rates

[edit]

This does not mention changes announced in the March 2016 budget, when the rate for basic rate tax payers was to fall from 18 to 10 per cent. It would make a more useful read if it did.Cloptonson (talk) 05:23, 12 April 2016 (UTC)[reply]

Assessment comment

[edit]

The comment(s) below were originally left at Talk:Capital gains tax/Comments, and are posted here for posterity. Following several discussions in past years, these subpages are now deprecated. The comments may be irrelevant or outdated; if so, please feel free to remove this section.

The "criticisms" section is poorly written and difficult to follow. Surely someone can rewrite the second sentence to make it intelligible.

Last edited at 02:11, 18 March 2007 (UTC). Substituted at 10:51, 29 April 2016 (UTC)

[edit]

Hello fellow Wikipedians,

I have just modified 9 external links on Capital gains tax. Please take a moment to review my edit. If you have any questions, or need the bot to ignore the links, or the page altogether, please visit this simple FaQ for additional information. I made the following changes:

When you have finished reviewing my changes, you may follow the instructions on the template below to fix any issues with the URLs.

This message was posted before February 2018. After February 2018, "External links modified" talk page sections are no longer generated or monitored by InternetArchiveBot. No special action is required regarding these talk page notices, other than regular verification using the archive tool instructions below. Editors have permission to delete these "External links modified" talk page sections if they want to de-clutter talk pages, but see the RfC before doing mass systematic removals. This message is updated dynamically through the template {{source check}} (last update: 5 June 2024).

  • If you have discovered URLs which were erroneously considered dead by the bot, you can report them with this tool.
  • If you found an error with any archives or the URLs themselves, you can fix them with this tool.

Cheers.—InternetArchiveBot (Report bug) 12:56, 30 July 2017 (UTC)[reply]

[edit]

Hello fellow Wikipedians,

I have just modified one external link on Capital gains tax. Please take a moment to review my edit. If you have any questions, or need the bot to ignore the links, or the page altogether, please visit this simple FaQ for additional information. I made the following changes:

When you have finished reviewing my changes, you may follow the instructions on the template below to fix any issues with the URLs.

This message was posted before February 2018. After February 2018, "External links modified" talk page sections are no longer generated or monitored by InternetArchiveBot. No special action is required regarding these talk page notices, other than regular verification using the archive tool instructions below. Editors have permission to delete these "External links modified" talk page sections if they want to de-clutter talk pages, but see the RfC before doing mass systematic removals. This message is updated dynamically through the template {{source check}} (last update: 5 June 2024).

  • If you have discovered URLs which were erroneously considered dead by the bot, you can report them with this tool.
  • If you found an error with any archives or the URLs themselves, you can fix them with this tool.

Cheers.—InternetArchiveBot (Report bug) 19:23, 4 September 2017 (UTC)[reply]

"Impact on risk taking" removed

[edit]

I'm removing the section on the impact of a CGT on risk taking. It's poorly-written, and doesn't make much sense. The negative side is obvious -- people are less likely to do things that cost more (aside from Veblen goods, which aren't relevant here). As for the alleged positive side, the explanation is incomplete, and I don't understand it well enough to be able to expand on it. I'm sure the referenced source elaborates and is written more clearly, so if someone wants to rewrite the section, feel free, but as is, I feel like it detracts from the article more than it adds. Peaux (talk) 02:24, 19 March 2023 (UTC)[reply]

Business Income

[edit]

Hi,This Type of company did compiled through all this years in the global market and with different or multiple partners of firms and the query here is that the type company paid all tax returns since 2009-2024 and the tax clearance issued and other documents printed where blank and the questions asked by the entrepreneur with all respect, so the answer was not clarifying but to keep the type company on the wainting list as nothing yet appears as it makes income and how this type company tax can be deducted and from how much and the partners and firms not showing at all or there is other way to view the profile of type company in the tax and income ???????.Example of Mpoisa Construction and Maintenance. Amooketsi Companies Global Tax and Income Business Solutions .

Business Income

[edit]

Hi,This Type of company did compiled through all this years in the global market and with different or multiple partners of firms and the query here is that the type company paid all tax returns since 2009-2024 and the tax clearance issued and other documents printed where blank and the questions asked by the entrepreneur with all respect, so the answer was not clarifying but to keep the type company on the wainting list as nothing yet appears as it makes income and how this type company tax can be deducted and from how much and the partners and firms not showing at all or there is other way to view the profile of type company in the tax and income ???????.Example of Mpoisa Construction and Maintenance. Amooketsi Companies Global Tax and Income Business Solutions .

Retrieved from "https://en.wikipedia.org/w/index.php?title=Talk:Capital_gains_tax&oldid=1225460872"