Capital Gains Tax Resumed
Copyright policy ) M.(Michael) Wong; D.(Dennis) Lee;
Capital Gains Tax Resumed
The Taiwan Legislative Yuan passed in July 2012 amendments to the Income Tax Act and Income Basic Tax Act which will effectively resume capital gains tax on security transactions starting 2013. The last time Taiwan taxed on such capital gains was in 1989 and it lasted only a year. This article describes the impact the resumed capital gains tax will have on investors.
selected citations These citations are derived from selected sources.This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).1 popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.Average influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).Average impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.Average
selected citations
Citations provided by BIP!
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
Citations provided by BIP!popularityPopularity provided by BIP!
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
Popularity provided by BIP! 1
Average
Average
Average
This action will publish the selected files and record in Zenodo. Are you sure you want to proceed?