イギリス

イギリス(UK):非居住者へのキャピタルゲイン課税(CGT)と送金課税(RBC)についてのアップデート

Updates on OECD development on BEPS project イギリス(UK):非居住者へのキャピタルゲイン課税(CGT)と送金課税(RBC)についてのアップデート The Organisation for Economic Co-operation and Development (“OECD”) released the first batch of deliverables of the base erosion and profit shifting (“BEPS”) project on 16 September 2014. Back in 2013, the OECD issued a report to present the issues related to BEPS and released the BEPS Action Plan with 15 action points. After months of work and discussion done by the OECD with the tax authorities of both OECD and non-OECD member countries, the first batch of BEPS deliverables covering seven of the 15 actions were released in September. These reports represent the agreement on actions to be taken against BEPS. The…
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イギリス:年次課税(ATED)とキャピタルゲイン税の範囲拡大

Scope Of UK ATED And CGT Extended UK bringing more properties within the scope of Annual Tax on Enveloped Dwellings (ATED); and proposing to implement a Capital Gains Tax (CGT) charge on non-residents Annual Tax on Enveloped Dwellings (ATED) Since April 2013, the ATED has been charged where a Non Natural person (NNP) owns a UK residential property valued at more than GBP2m. An NNP can be a UK or non-UK company, partnership or collective investment scheme. The 2014 Budget announced ATED will cover properties valued above GBP1m from April 2015 and above GBP500,000 from April 2016. The existing reliefs for certain property businesses will still apply. Capital Gain Tax…
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