betterment levy | capital levy | contribution | inclusion fee

immovable property transfer tax

capital gains tax

capital gains tax

capital gains tax

value capture [ land value capture ]

capital gains tax | betterment tax

appraisal increase credit [ appraisal increment | appraisal surplus | revaluation reserve | revaluation surplus ]

That is the case of corporate tax (on dividends and on capital gains) and personal income tax (on dividends, on capital gains, and on stock options).

The Directive has the widest possible scope, covering all intermediaries and all types of direct taxes (income, corporate, capital gains, inheritance, etc.).

‘tax’ means income tax, corporation tax and, where applicable, capital gains tax, as well as withholding tax of a nature equivalent to any of these taxes.

2. By way of derogation from paragraph 1, where the Member State of the transferring company applies a system of taxing worldwide profits, that Member State shall have the right to tax any profits or capital gains of the permanent establishment resulting from the merger, division, partial division or transfer of assets, on condition that it gives relief for the tax that, but for the provisions of this Directive, would have been charged on those profits or capital gains in the Member State in which that permanent establishment is situated, in the same way and in the same amount as it would have done if that tax had actually been charged a ...[+++]nd paid.