Academic literature on the topic 'Stamp duty'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Stamp duty.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Journal articles on the topic "Stamp duty"
Tanady, Andra, Elita Rahmi, and Fauzy Syam. "Urgensi Pembubuhan Meterai Pada Salinan Akta Sebagai Alat Bukti Berdasarkan Undang-Undang Nomor 10 Tahun 2020." Wajah Hukum 6, no. 1 (May 1, 2022): 118. http://dx.doi.org/10.33087/wjh.v6i1.814.
Full textDjaja, Benny. "THE LEGALITY OF DOCUMENTS NEGLIGENTLY AFFIXED WITH FORGED STAMPS." Diponegoro Law Review 7, no. 2 (October 27, 2022): 192–211. http://dx.doi.org/10.14710/dilrev.7.2.2022.192-211.
Full textPratama, Kelvin Adytia, Muhamad Amirulloh, and Somawijaya Somawijaya. "RESPONSIBILITY FOR THE SALES OF FAKE STAMPS ON TOKOPEDIA'S DIGITAL MARKETPLACE PLATFORM." Jurnal Hukum Replik 8, no. 1 (August 29, 2020): 44. http://dx.doi.org/10.31000/jhr.v8i1.3016.
Full textYOSHIDA, Debbie, and Rini MARLINA. "DISSEMINATION OF DOCUMENTARY STAMP TAX BASED ON THE NEW LAWS IN SOUTH MERUYA." ICCD 3, no. 1 (October 27, 2021): 575–78. http://dx.doi.org/10.33068/iccd.vol3.iss1.426.
Full textPandora, Febia Salwa, and Edmon Makarim. "IMPLICATIONS OF USING ELECTRONIC STAMP DUTY AS PROOF OF AUTHENTICITY OF ELECTRONIC DOCUMENTS IN INDONESIA." Cepalo 6, no. 2 (November 15, 2022): 115–24. http://dx.doi.org/10.25041/cepalo.v6no2.2722.
Full textZhang, Ting, Yong He, and Jian Zhong Fu. "Finite Element Modeling of Polymer Flow during Hot Embossing with Different Mold Structures and Embossing Conditions." Advanced Materials Research 305 (July 2011): 144–48. http://dx.doi.org/10.4028/www.scientific.net/amr.305.144.
Full textChase, Graham. "Stamp Duty and the "Contingency Principle"." Business Law Review 17, Issue 12 (December 1, 1996): 251–52. http://dx.doi.org/10.54648/bula1996077.
Full textCumberlege, Justin. "The stamp duty land tax time bomb." Practice Management 28, no. 9 (October 2, 2018): 42. http://dx.doi.org/10.12968/prma.2018.28.9.42.
Full textPratiwi, Fika, I. Ketut Sukadana, and I. Putu Gede Seputra. "Penggunaan Materai yang Di Scan pada Surat Kuasa di Bawah Tangan dalam suatu Perjanjian." Jurnal Konstruksi Hukum 1, no. 1 (August 27, 2020): 98–102. http://dx.doi.org/10.22225/jkh.1.1.2312.98-102.
Full textOats, Lynne, and Pauline Sadler. "POLITICAL SUPPRESSION OR REVENUE RAISING? TAXING NEWSPAPERS DURING THE FRENCH REVOLUTIONARY WAR." Accounting Historians Journal 31, no. 1 (June 1, 2004): 93–128. http://dx.doi.org/10.2308/0148-4184.31.1.93.
Full textDissertations / Theses on the topic "Stamp duty"
Lee, Lina. "Stamp duty in the People's Republic of China." Thesis, Click to view the E-thesis via HKUTO, 1998. http://sunzi.lib.hku.hk/HKUTO/record/B38627929.
Full textYiu, Yu Butt. "The history of Hong Kong stamp duty and its influence on the modern law." Thesis, University of Exeter, 2016. http://hdl.handle.net/10871/27057.
Full textSaporta, Victoria. "Essays on market microstructure." Thesis, University of Cambridge, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.311019.
Full textWalpole, Michael Law Faculty of Law UNSW. "Proposals for the reform of the taxation of goodwill in Australia." Awarded by:University of New South Wales. Law, 2006. http://handle.unsw.edu.au/1959.4/24362.
Full textKelly, David, and Joakim Persson. "Klyvning och stämpelskatt : I vilken utsträckning används klyvning för att undvika stämpelskatt?" Thesis, Högskolan i Gävle, Samhällsbyggnad, GIS, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-26857.
Full textWhen acquiring a property, a partition can be used instead of a traditional transfer of land. A small share is purchased at market price and stamp duty is paid. Then the co-owners reach an agreement regarding how the property should be divided and what compensation should be paid out. The co-owner with a small share will receive a larger lot than they should with regards to their share of the ownership. The compensation that is paid out within the cadastral procedure is not subjected to stamp duty. The consequence is that the owner with a small share has received a large property with a high value but only paid stamp duty on the purchased price of the small share. The purpose of the study is to increase the knowledge of how stamp duty is avoided by using property formation. Previous thesis researched how common partition to avoid stamp duty was during the period 2003 - 2013. The department of treasury released a public inquiry with suggested changes to subject partition to stamp duty. This study researched how common the use of partition to avoid stamp duty during the period 2016-2017. The methods used in this study to collect data was to review cadastral dossier, interview experts in the field and examine SOU 2017:27 Vissa frågor inomfastighets- och stämpelskatteområdet. The result of this study shows that the use of partition to avoid stamp duty has increased. The most common share was 1/1 000 that was acquired by a juristic person in conurbations. A change of Lag om stämpelskatt vid inskrivningsmyndigheter to include acquisitions made with property formation is suggested in the study. Keywords: partition, tax planning, tax liability, stamp duty.
Petkova, Kunka, and Alfons Weichenrieder. "Price and Quantity Effects of the German Real Estate Transfer Tax." WU Vienna University of Economics and Business, Universität Wien, 2017. http://epub.wu.ac.at/5599/1/SSRN%2Did2988888.pdf.
Full textSeries: WU International Taxation Research Paper Series
Joelsson, Lovisa, and Ida Olofsson. "Kattrumpans undergång? : Bör begreppet gåva tolkas enhetligt i stämpelskattemässigt och inkomstskattemässigt hänseende?" Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-26997.
Full textIn 2013 two judgments were delivered by the Supreme Court. These judgments changed the legal position for stamp duty on gifts of realty. Before the change it was possible to transfer real estates to limited companies as a gift without being charged by stamp duty. Today transfers of real estates to limited companies are presuming to be stamp duty taxable accessions instead of tax-exempted gifts. The Supreme Court’s change of the legal position has resulted in an ambiguity regarding how similar transfers should be judged from an income tax perspective. Due to this, the purpose of this thesis is to examine if the concept of gift should be given a uniform interpretation or if there exists reasons to distinguish transfers of gifts in the perspective of stamp duty and income tax. A gift exists if three necessary conditions are fulfilled. Case law of the Supreme Court and the Supreme Administrative Court indicates that the concept of gift is not an uniformed concept since the necessary condicitions are interperated differently. Therefore, there exists reasons to treat transfers of gifts differently in various perspectives. On the other hand, the thesis shows that it must be taken into account that the concept of gift derives from the civil law. Thus, the civil law affects the interpretation of gift within income tax. Therefore it is not possible to conclude whether the legal position is going to change or not. Our opinion is that the concept of gift should be uniformly interperated when real estates are transferred to limited companies. Hence, a change of the legal position is justified. If the Supreme Administrative Court will change the legal position, the use of the “kattrumpa” will be limited and more tranfers will be charged by income tax. The thesis presents transactions to a price below the market value as an alternative to “kattrumpa”.
Hellrup, Gustav. "Lämpliga skogsbruksfastigheter : Om långa avstånd mellan skogsskiften efter fastighetsreglering." Thesis, Högskolan i Gävle, Avdelningen för Industriell utveckling, IT och Samhällsbyggnad, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-17083.
Full textAt the National Land Survey of Sweden the question has emerged how uniform the judgment on suitability of real property units are regarding distance between forest lots. This question became even timelier after the Swedish stamp duty was increased on property purchase in 2011. In a fairness perspective a uniform legal application then became even more important. Therefore the aim of this research has been to investigate the legal matter and application, regarding the issue of whether long distances between forest lots within the same property are to be authorized after reallotment or not, and from which criteria this judgment should be done. The research should also investigate if cadastral surveyors assess if cadastral procedures due to stamp duty have increased in number. Mainly three methods has been used: The legal matter has been investigated according to the legal dogmatic method; to see how the stipulations regarding suitability judgment are applied in this matter and if cadastral surveyors assess they have increased in number, a survey with inquiries has been used; to get a deeper understanding in how long distances affect the forestry, an interview was held with a representative of the Swedish forest authority. Regarding the legal matter the conclusion could be drawn that there are good arguments both for and against authorizing long distances between forest lots. The strongest argument for, is that long distances normally not have an injurious effect on forestry. The strongest argument against, is that the re-formed properties often don´t become suitable objects for the real estate market. The conclusion was drawn that the legal matter is unclear. The conclusion was also drawn that the application of the legal matter is very varying, both regarding allowed distances and the criteria used in judgment. The judging is not uniform and risks being all too subjective. Regarding cadastral procedures due to stamp duty, sufficiently many cadastral surveyors assessed an increased amount for this to be probable. Finally the conclusion was drawn that plainer guidelines are needed, but a precedent is necessary for such a thing.
Grundmark, Sofia. "The current tax system on the Swedish residential market – problems and possible solutions." Thesis, KTH, Fastigheter och byggande, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-150794.
Full textThe Swedish housing market is presently characterized by low mobility. This could partly be a result of the high taxes on moving from one house to another. Not only is there a capital-gains tax on moving, but also a stamp duty, a service charge and an interest charge on postponed capital gains tax. Many households consider the price of moving too high, making them reluctant to move. This will have a negative effect on the labour market due to the fact that people will be less willing to move to places where labour is needed. This type of behaviour will ultimately affect both the wealth of the individual and Sweden’s economy in a negative way. The purpose of this thesis is to examine the current tax-system and emphasize the problems with it. Firstly, a literature study will be presented to give a wide perspective of the subject. This will be the basis for a number of suggestions that will resolve the problem with low mobility on the housing market. After this, an investigation of how much money the taxes on moving actually generate to the government. Lastly, a calculation of how high a real estate tax would have to be in order to replace the taxes on moving. The conclusions of this paper suggest that there are a number of actions that can be taken in order to resolve some of the problems with the tax system on the Swedish housing market. The calculations show that the taxes on moving could be replaced by a real estate tax where the homeowners would pay 5900 SEK or 0,47% of the assess value of the home yearly, instead of paying taxes only when moving.
Fröberg, Ida, and Maria Hellsten. "Aktiebolags syn på fastighetsöverlåtelser genom köpehandling." Thesis, Högskolan i Gävle, Avdelningen för Industriell utveckling, IT och Samhällsbyggnad, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-19795.
Full textDifferent participants in the real estate market have difficulty in valuing commercial real estate due to reduced market transparency. The reduced transparency is a result of fewer properties being transferred by way of document of purchase today. The purpose of this study is to create a better understanding of the property market and be able to provide market participant with an improved understanding how to analyze this market. The objective is to investigate why some companies choose to sell properties by way of document of purchase instead of transferring the property by using a limited company structure. Two legal cases have been reviewed for judicial assessments. The court cases analysis showed the degree of turnover of property transfers can lead to uncertainty in terms of possible tax implications. This uncertainty might lead to companies choosing to transfer properties by way of document of purchase due to the much clearer legal position. An interview study has been conducted to investigate why companies transfer commercial properties through the use of purchase document. The study showed that companies’ choice of transfer form is dependent on the advantages and disadvantages of the form together with possible tax implications. The interview study also showed a simple transfer process is preferred together with financial gains when selling properties. The conclusion is that the seller’s preferred choice of transfer form is dependent on the outcome of the project models, the purchasers’ impact and how complicated the transfer process may be. The increased level of transparency achieved by using document of purchase makes it easier for participants in the real estate market to conduct market analysis and also to make the results more reliable. In addition to this the Swedish government intends to launch an investigation into potential effects of tax planning in connection with the use of limited corporate structures. The number of transferals in the property market could potentially change dependent on the outcome of the government’s investigation and if so this could be an interesting topic for a future study.
Books on the topic "Stamp duty"
Hutton, Matthew. Stamp duty land tax. Norwich: Hutton & Anstey, 2004.
Find full textSubramaniam, Arjunan. Malaysian stamp duty handbook. 4th ed. Petaling Jaya, Selangor, Malaysia: Sweet & Maxwell Asia, 2009.
Find full textMalaysian stamp duty handbook. 4th ed. Petaling Jaya, Selangor, Malaysia: Sweet & Maxwell Asia, 2009.
Find full textSubramaniam, Arjunan. Malaysian stamp duty handbook. Petaling Jaya, Selangor, Malaysia: Sweet & Maxwell, Thomson Reuters, 2014.
Find full textSubramaniam, Arjunan. Malaysian stamp duty handbook. 2nd ed. Petaling Jaya, Selangor, Malaysia: Sweet & Maxwell Asia, 2002.
Find full textSubramaniam, Arjunan. Malaysian stamp duty handbook. 4th ed. Petaling Jaya, Selangor, Malaysia: Sweet & Maxwell Asia, 2009.
Find full textMichael, Thomas. Stamp duty land tax. Edited by Goy David. Cambridge: Cambridge University Press, 2003.
Find full textDonegan, David. Irish stamp duty law. Dublin: Butterworths, 1995.
Find full textStamp duty land tax. 3rd ed. Bristol: Jordans, 2010.
Find full textKwong, Leung Yew. Stamp duty in Singapore. Singapore: Butterworths Asia, 1999.
Find full textBook chapters on the topic "Stamp duty"
Sinclair, Walter. "Stamp duty." In St. James’s Place Tax Guide 2002–2003, 408–14. London: Palgrave Macmillan UK, 2002. http://dx.doi.org/10.1057/9780230287716_24.
Full textDoxiadis, Evdoxios. "Stamp duty and the transformation of the dowry in nineteenth-century Greece." In Gender, Law and Material Culture, 223–37. Milton Park, Abingdon, Oxon ; New York, NY : Routledge, 2021.: Routledge, 2020. http://dx.doi.org/10.4324/9780429352980-16.
Full text"Stamp Duty." In Hong Kong Taxation, 935–88. The Chinese University Press, 2019. http://dx.doi.org/10.2307/j.ctvzsmbbc.22.
Full text"Stamp Duty." In Hong Kong Taxation, 847–96. The Chinese University Press, 2014. http://dx.doi.org/10.2307/j.ctt1p9wqf3.21.
Full text"Stamp Duty." In Hong Kong Taxation, 811–54. The Chinese University Press, 2012. http://dx.doi.org/10.2307/j.ctt1p9wqpq.21.
Full text"Stamp Duty." In Hong Kong Taxation, 833–80. The Chinese University Press, 2013. http://dx.doi.org/10.2307/j.ctt1p9wqs8.21.
Full text"Stamp duty." In Beswick and Wine: Buying and Selling Private Companies and Businesses. Bloomsbury Professional, 2022. http://dx.doi.org/10.5040/9781526516152.chapter-016.
Full text"Stamp Duty." In Hong Kong Taxation, 823–72. The Chinese Uniersity Press, 2016. http://dx.doi.org/10.2307/j.ctv2n7qkn.21.
Full text"Stamp Duty and Stamp Duty Land Tax." In Wealth Management Planning, 373–79. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119206286.ch21.
Full text"Stamp duty (and Stamp Duty Land Tax)." In A–Z Guide to Boilerplate and Commercial Clauses. Bloomsbury, 2017. http://dx.doi.org/10.5040/9781526500632.0079.
Full textConference papers on the topic "Stamp duty"
"Impact of Stamp Duty Changes on the Irish Commercial Property Market." In 10th European Real Estate Society Conference: ERES Conference 2003. ERES, 2003. http://dx.doi.org/10.15396/eres2003_217.
Full textPlaton, Victor, Simona Frone, Andreea Constantinescu, and Sorina Jurist. "Economic Instruments for WEEE Recycling in Romania." In International Conference Innovative Business Management & Global Entrepreneurship. LUMEN Publishing, 2020. http://dx.doi.org/10.18662/lumproc/ibmage2020/37.
Full textAKSENOV, V. S., S. M. FROLOV, I. A. SADYKOV, I. O. SHAMSHIN, A. S. SILANTIEV, and V. A. SMETANYUK. "SHAPING OF EXPANDING CHANNEL FOR PRODUCING PLANAR DETONATIONS AT OPEN END." In 13th International Colloquium on Pulsed and Continuous Detonations. TORUS PRESS, 2022. http://dx.doi.org/10.30826/icpcd13a24.
Full textReports on the topic "Stamp duty"
Luder, Sara. The case for the abolition of stamp duty. The IFS, November 2016. http://dx.doi.org/10.1920/re.ifs.2016.0123.
Full textHawkins, Mike, and Julian McCrae. Stamp duty on share transactions: is there a case for change? Institute for Fiscal Studies, June 2002. http://dx.doi.org/10.1920/co.ifs.2002.0089.
Full text