Letteratura scientifica selezionata sul tema "Stamp duty"
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Articoli di riviste sul tema "Stamp duty"
1
Tanady, Andra, Elita Rahmi e Fauzy Syam. "Urgensi Pembubuhan Meterai Pada Salinan Akta Sebagai Alat Bukti Berdasarkan Undang-Undang Nomor 10 Tahun 2020". Wajah Hukum 6, n. 1 (1 maggio 2022): 118. http://dx.doi.org/10.33087/wjh.v6i1.814.
Testo completoAbstract (sommario):
Stamps in documents of a civil nature are very important for legal certainty in fulfilling evidence to be submitted to court. Therefore, stamp duty is very important in terms of proof in court so that in the use of stamp duty there are of course legal rules that regulate it. Even though there are legal rules that regulate it, often the Land Deed Making Officer violates the applicable legal rules. The problem to be studied is the regulation of the use of stamp duty on the copy of the deed of the Land Deed Official and the validity of the copy of the deed of the Land Deed Maker who uses stamp duty as evidence in court. The research method used is normative juridical so that the research is descriptive and the data source comes from secondary data, then this study uses a legal approach and a conceptual approach and analyzes the data using qualitative analysis. As for the results of the research, namely the regulation of the use of stamp duty on the copy of the deed of the Land Deed Official is regulated in Law Number 13 of 1985 concerning Stamp Duty, Draft Law of 2016, Law Number 10 of 2020 concerning Stamp Duty and the validity of the copy. Land Deed Officials who use stamps as evidence in court are regulated in Law Number 10 of 2020 concerning Stamp Duty that must put stamps on the signatures of Land Deed Making Officials so that they have legal force and fulfill legal certainty in order to be used as evidence. in the court.
2
Djaja, Benny. "THE LEGALITY OF DOCUMENTS NEGLIGENTLY AFFIXED WITH FORGED STAMPS". Diponegoro Law Review 7, n. 2 (27 ottobre 2022): 192–211. http://dx.doi.org/10.14710/dilrev.7.2.2022.192-211.
Testo completoAbstract (sommario):
Since the last amendment was in force in 2000, the tariff charged for stamp duty has not been adjusted to suit the most recent monetary value up until Law No. 10 of 2020 on Stamp Duty was issued. In addition to tariff adjustment, the new Law also stipulates the levy of stamp duty on digital documents, which have become increasingly popular used in the recent years, with the expectation of boosting the inflow of State revenue generated from the levy of stamp duty. Nonetheless, the rampant distribution of illegal, forged stamps, aside of inflicting material losses on the State finance due to non-optimum revenue generation, also give rise to uncertainty amongst laypersons with regards to the legality of the document concerned. A document found to have used a forged stamp shall be considered legally equal to an unstamped document, leaving thereupon an obligation due for settlement prior to the document being eligible for use, which should be rectified through an administrative means called “pemeteraian kemudian/subsequent stamp” (nazegelen).
3
Pratama, Kelvin Adytia, Muhamad Amirulloh e Somawijaya Somawijaya. "RESPONSIBILITY FOR THE SALES OF FAKE STAMPS ON TOKOPEDIA'S DIGITAL MARKETPLACE PLATFORM". Jurnal Hukum Replik 8, n. 1 (29 agosto 2020): 44. http://dx.doi.org/10.31000/jhr.v8i1.3016.
Testo completoAbstract (sommario):
Today the internet has dramatically influenced business behavior by offering the opportunity to sell products of daily necessities directly to customers. In its development, the use of this technology sometimes tends to lead to negative things as well. One of them is the factual case of selling fake stamps on the Tokopedia digital platform. Based on this background, this research will discuss; First, regarding the legal qualifications of selling fake stamps on the Tokopedia digital platform. Second, related to the responsibilities of sellers and platforms regarding the sale of fake stamps on the Tokopedia digital marketplace. Both are based on the ITE Law and the Stamp Duty Law. This study used a normative juridical approach based on a law that is conceptualized as a rule or norm that becomes the benchmark for human behavior. The research specification used is descriptive analysis research specification. The data used is in the form of secondary data by reviewing literature and laws and regulations related to the sale of fake stamps and their correlation with the law of information technology and electronic transactions and stamp duty. By offering fake stamps on marketplace platforms, merchants, and e-commerce providers, namely the marketplace platform, are in effect breaking the law. Through the existing criminal law provisions, the seller/perpetrator must be held accountable for his mistake in accordance with the applicable sanctions. From the platform side, the various obligations that Tokopedia does not carry out in buying and selling activities cause problems, including the circulation of illegal goods on the platform, so that Tokopedia is obliged to be responsible.Keywords: E-Commerce; Platform; Information and communication technology; Stamp Duty.
4
YOSHIDA, Debbie, e Rini MARLINA. "DISSEMINATION OF DOCUMENTARY STAMP TAX BASED ON THE NEW LAWS IN SOUTH MERUYA". ICCD 3, n. 1 (27 ottobre 2021): 575–78. http://dx.doi.org/10.33068/iccd.vol3.iss1.426.
Testo completoAbstract (sommario):
Tax on documents or more commonly known as stamp duty, is a tax levied on documents. Documents that are subject to stamp duty are documents made as a tool to explain an event of a civil nature and documents used as evidence in court. The imposition of this Stamp Duty is based on the law established by the government, namely Law No. 13 of 1985. After 35 The year the government replaced the law on Stamp Duty with a new regulation, namely Law No. 10 of 2020, which came into effect on January 1, 2021. In this new law, several changes are adapted to the situation, good socioeconomic condition, law, and information technology. Because it is a new law, some people are not aware of any changes to this law.For this reason, it needs to be disseminated so that people are aware and able to use Stamp Duty by the provisions of the new law. The dissemination was carried out by the lecture method online using the Zoom application. The results can be seen from the questions given to the participants, which can be understood by the participants and answered correctly. This dissemination can further raise public awareness to know and understand the new regulations related to stamp duty.
5
Pandora, Febia Salwa, e Edmon Makarim. "IMPLICATIONS OF USING ELECTRONIC STAMP DUTY AS PROOF OF AUTHENTICITY OF ELECTRONIC DOCUMENTS IN INDONESIA". Cepalo 6, n. 2 (15 novembre 2022): 115–24. http://dx.doi.org/10.25041/cepalo.v6no2.2722.
Testo completoAbstract (sommario):
The rapid development of the times affects all aspects of life. In this digital era, government regulations must also follow the flow of changes, including the use of stamp duty. In 2020, the Minister of Finance Sri Mulyani inaugurated the e-Materai. This electronic stamp duty issuance raises questions about its implications for its use as proof of document authenticity. This study aims to explain the use of e-stamp as a means of proving their authenticity and provide answers to their benefits to the community. This research uses a normative method through searching regulations and applicable regulations and synchronizing existing research data with applicable laws. The implementation of the stamp duty system is still preserved in Indonesia even though the Dutch state itself, as the originator, has not implemented the system for a long time. With the stamp duty which has a budgetary function and a document authentication function, there are still many shortcomings in the authentication function. The absence of recording information regarding the purchaser of stamp duty, identity and description of what documents are attached makes the authenticity proof function not optimal, whereas the later proof system in Indonesia is also still not qualified and it is proper that the sealing system must apply the rules of information security law.
6
Zhang, Ting, Yong He e Jian Zhong Fu. "Finite Element Modeling of Polymer Flow during Hot Embossing with Different Mold Structures and Embossing Conditions". Advanced Materials Research 305 (luglio 2011): 144–48. http://dx.doi.org/10.4028/www.scientific.net/amr.305.144.
Testo completoAbstract (sommario):
The geometric structures of the mold and embossing conditions can obviously influence the filling flows in the polymeric patterns. In this study, embossing stamp and substrate with different geometries are used to investigate the flow behavior under both isothermal and non-isothermal conditions. In general, for the stamp, small duty ratio cavity fills more sufficiently than large duty ratio cavity. With the same cavity duty ratio, inner cavity fills more quickly and sufficient than outer cavity. Compared to multiple cavities stamp, individual cavity fills more slowly, especially embossed with the stamp having small duty ratio cavity. Under non-isothermal embossing, the filling flow indicates a wall climbing flow and the polymer flow replaces the outer cavity better. Uncommon substrate provides a limitation of out-squeezing flow from polymer layers, so the polymer pick reaches the mold faster than common substrate like the flat. The present simulation study provides an analysis of the mold geometry especially the substrate geometry to govern filling flow and replication fidelity.
7
Chase, Graham. "Stamp Duty and the "Contingency Principle"". Business Law Review 17, Issue 12 (1 dicembre 1996): 251–52. http://dx.doi.org/10.54648/bula1996077.
Testo completo
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Cumberlege, Justin. "The stamp duty land tax time bomb". Practice Management 28, n. 9 (2 ottobre 2018): 42. http://dx.doi.org/10.12968/prma.2018.28.9.42.
Testo completo
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Pratiwi, Fika, I. Ketut Sukadana e I. Putu Gede Seputra. "Penggunaan Materai yang Di Scan pada Surat Kuasa di Bawah Tangan dalam suatu Perjanjian". Jurnal Konstruksi Hukum 1, n. 1 (27 agosto 2020): 98–102. http://dx.doi.org/10.22225/jkh.1.1.2312.98-102.
Testo completoAbstract (sommario):
The use of stamp duty is very important for the completeness of a document where the stamp implicitly shows that the document owner has paid stamp duty tax to the state. However, now a document can be sent via various media such as email by scanning a document. Based on this background, this research was conducted with the aim of describing the regulation of a power of attorney under hand and an agreement letter according to the Civil Code and how the validity of the power of attorney under hand with a scanned stamp which then sent via email is. The research method used is normative legal research. The results of this study indicated that the arrangement of power of attorney under hand and an agreement letter according to the Civil Code has been regulated in Article 1792 to Article 1819 of the Civil Code. The power of attorney, of course, is also based on the agreement of the two parties as it has met the requirements according to the Civil Code in Article 1320 concerning the Terms of Legality of the Agreement. In addition, the power of attorney under hand using a scanned stamp sent via email can be said to be legal according to law because there is a stamp duty in a document as stated in Article 1 Paragraph 6-7 of Government Regulation Number 82 of 2012 concerning Information and Electronic Transactions.
10
Oats, Lynne, e Pauline Sadler. "POLITICAL SUPPRESSION OR REVENUE RAISING? TAXING NEWSPAPERS DURING THE FRENCH REVOLUTIONARY WAR". Accounting Historians Journal 31, n. 1 (1 giugno 2004): 93–128. http://dx.doi.org/10.2308/0148-4184.31.1.93.
Testo completoAbstract (sommario):
In 1797 the Prime Minister of Great Britain announced a substantial increase in the stamp duty on newspapers. This increase, and indeed the tax itself, has been variously represented as an attack on press freedom and an act of suppression of the working classes. This paper reconsiders these representations by reference to primary sources and concludes that the increases in stamp duty were part of a revenue raising exercise in which taxes on a number of luxury items were increased, including newspapers which were not at the time viewed as being necessities.
Tesi sul tema "Stamp duty"
1
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.
Testo completo
2
Yiu, 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.
Testo completoAbstract (sommario):
In 1866, the Hong Kong colonial government imposed stamp duty on written instruments. The tax was imposed for 132 years during the British rule of Hong Kong and was retained by the Hong Kong Special Administrative Region after the 1997 transfer of sovereignty over Hong Kong from Britain to China. Despite the vast number of textbooks written on the application of the contemporary Hong Kong stamp duty law, little is known about the driving forces that lay behind the first imposition of stamp duty in Hong Kong and the forces that shaped its development in the nineteenth and twentieth centuries. Little is revealed by the successes or failures of various stamp duty laws enacted to fulfil these forces. In order to deal with the knowledge gaps, this study uses the legal historical method and the legal comparative method to reconstruct an interpretation of stamp duty legal history for investigation. The study reveals that the first imposition of the tax was driven by the primary imperative to raise revenue followed by a secondary demand for social equity. It also reveals that the provisions of the first Hong Kong stamp duty legislation were influenced by local political demands occasioned by events leading to the American Revolution in the eighteenth century. The study demonstrates that, along with the dominant financial impetus, other social, economic, political, sustainability and pragmatic forces also shaped the stamp duty system under British rule. Social and economic forces supplemented the financial impetus from the 1960s onwards as key drivers for stamp duty legislative change. The study examines the explicit and discerned objectives of various historical Hong Kong Stamp Ordinances in terms of the actual outcomes. The analysis reveals many novel lessons in stamp duty system design. The study also demonstrates that Hong Kong should not abolish its stamp duty system at the present time.
3
Saporta, Victoria. "Essays on market microstructure". Thesis, University of Cambridge, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.311019.
Testo completo
4
Walpole, 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.
Testo completoAbstract (sommario):
This thesis analyses the Australian approach to taxation of goodwill and related intangibles. It asks the questions: 'Is the current Australian approach to taxation of goodwill coherent?'; and 'Could a different approach minimise any distortions?' The thesis identifies the increasing importance of goodwill and other intangible property in a modern information-based economy. It identifies benchmarks for a 'good' tax system ??? such as efficiency, simplicity, and equity. It emphasises the criteria of simplicity and efficiency but includes other criteria and specifically considers the issue of alignment of accounting and legal concepts. It concludes that the current misalignment makes it difficult for the tax system to deal with goodwill coherently. The thesis criticises the treatment of goodwill under various Australian taxes, including stamp duty; Goods and Services Tax; taxation of capital gains; and income tax. It specifically considers the treatment of intangible sources of goodwill and their relationship with goodwill itself. The discussion of income tax pays particular attention to the role of goodwill and other intangibles in international transfer pricing. The thesis draws conclusions about the treatment of goodwill in Australia and whether the Australian approach meets the benchmarks established at the outset. The thesis demonstrates that the current Australian approach leads, inter alia, to tax avoidance. The current approach also offends a number of other criteria of a 'good' system. The thesis considers the UK tax treatment of intangibles held by resident companies and considers this model for Australia. It also considers the abandoned 'Tax Value Method' previously proposed for Australia. From this and other material, it suggests possible new directions and an alternative approach to taxing goodwill in Australia. These include a consistent and coherent definition of goodwill for tax that is compatible with law and accounting. The thesis also urges the development of a consistent approach to taxing goodwill at both the state and federal levels; and suggests greater reliance on the existence of goodwill as a means to establish jurisdiction to impose tax in international tax situations.
5
Kelly, David, e 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.
Testo completoAbstract (sommario):
Vid förvärv av en fastighet kan det vara aktuellt att använda klyvning för att genomföra en överlåtelse istället för en traditionell överlåtelse. Genom detta förfarande kan stämpelskatt undvikas. En liten andel av en fastighet förvärvas till marknadsmässigt pris och stämpelskatt betalas för förvärvet. Därefter kommer delägarna av fastigheten överens om hur marken ska fördelas och vilken ersättning som ska utgå. Delägaren med en liten andel kommer få ett större markområde än vad som är rimligt i förhållande till ägarandelen. För den ersättning som utgår i samband med förrättning blir inte stämpelskatt aktuell. Konsekvensen blir att delägaren med en liten andel får ett stort markområde till ett högt värde, men betalar bara stämpelskatt för den köpeskilling som utgick vid förvärvet av den lilla andelen. Syftet med denna studie är att ytterligare öka kunskapen kring hur undvikandet av stämpelskatt används genom klyvning. Tidigare examensarbete har granskat hur vanligt förekommande klyvning är för att undvika stämpelskatt mellan tidsperioden 2003 - 2013.Finansdepartementet har presenterat en utredning kring frågan samt förslag på ändringar i lagen för att sätta stopp på användandet av bland annat klyvning för att undvika stämpelskatt. Vår studie granskar hur vanligt det är att klyvning används för att undvika stämpelskatt under tidsperioden 2016 - 2017. Metod för att samla data var studie av förrättningsakter, intervjuer medsakkunniga inom det valda området samt en granskning av SOU 2017:27 Vissa frågor inom fastighets- och stämpelskatteområdet. Resultatet av studien visar på en ökning av klyvningar för att minskastämpelskatt. Vanligast var att en andel på 1/1 000-del förvärvas av en juridiskperson i en storstadsregion. En ändring av Lag om stämpelskatt vidinskrivningsmyndigheter för att inkludera förvärv genom fastighetsbildning förespråkas i studien. Nyckelord: klyvning, skatteplanering, skatteplikt, stämpelskatt.When 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.
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Petkova, Kunka, e 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.
Testo completoAbstract (sommario):
This paper analyzes the tax effects of the German real estate transfer tax (RETT).
While the vast majority of single-family houses in Germany are owner-occupied,
apartments are usually held by private and incorporated investors. For this reason,
we conducted a regression analysis to determine the effects of increasing RETT on
the number and the prices of transactions separately for these two market segments.
Our findings suggest that increasing the RETT by 1% is associated with a decline
in transactions by 0.23% for single-family houses, but with no significant effect on
the prices of traded houses. Conversely, for apartments, we find no significantly
negative effects on the transactions, but the price effect of the RETT tends to be
negative. Finally, for vacant lots, we find even larger quantity effects than for singlefamily
houses suggesting roughly an elasticity of -1. The results for this specific
market segment indicate that the government operates near the top of a Laffer
curve.Series: WU International Taxation Research Paper Series
7
Joelsson, Lovisa, e 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.
Testo completoAbstract (sommario):
HD avgjorde år 2013 två mål som ändrade rättsläget för stämpelskatt på gåva av fast egendom. Innan HD:s avgöranden kunde fastigheter stämpelskattefritt överlåtas genom gåva till aktiebolag om ersättningen understeg 85 procent av fastighetens taxeringsvärde. Idag är dock utgångspunkten att fastighetsöverlåtelser till aktiebolag ska presumeras vara stämpelskattepliktiga tillskott istället för gåvor. HD:s ändring av rättsläget har lett till en oklarhet i hur liknande överlåtelser ska bedömas i inkomstskattemässigt hänseende. I uppsatsen utreds därför om begreppet gåva bör tolkas enhetligt eller om det finns anledning att göra skillnad mellan gåvoöverlåtelser i stämpelskattemässigt och inkomstskattemässigt hänseende. För att en gåva ska föreligga krävs alltid att tre allmänna gåvorekvisit är uppfyllda. Genom en utredning av praxis från HD och HFD fastställs i uppsatsen att gåvobegreppet inte kan anses enhetligt eftersom gåvorekvisiten tolkas olika civilrättsligt och skatterättsligt. Det finns därmed till viss del anledning att behandla gåvoöverlåtelser olika i olika hänseenden. Samtidigt visar uppsatsen att det måste beaktas att gåva i grunden är ett civilrättsligt begrepp. Att ledning hämtas från civilrätten vid tolkning av gåvorekvisiten i skatterättsliga sammanhang är därmed ofrånkomligt. Det kan därför inte dras någon klar slutsats om att rättsläget för inkomstskatt kommer att ändras. Vid fastighetsöverlåtelser till aktiebolag bör enligt vår åsikt en enhetlig tolkning av gåvobegreppet göras i inkomstskattemässigt och stämpelskattemässigt hänseende. En ändring av rättsläget för inkomstskatt är därför befogad. Om HFD ändrar rättsläget kommer möjligheten att nyttja överlåtelseformen kattrumpa att begränsas och fler överlåtelser kommer således att omfattas av inkomstskatt. I uppsatsen presenteras dock underprisöverlåtelser som en alternativ överlåtelseform.In 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”.
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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.
Testo completoAbstract (sommario):
På Lantmäteriet har frågan funnits om hur enhetlig lämplighetsprövningen av fastigheter är gällande avstånd mellan skogsskiften. Denna fråga blev än mer aktuell efter att stämpelskatten på fastighetsköp för juridiska personer höjdes 2011. En enhetlig rättstillämpning blev då än viktigare ur ett rättviseperspektiv. Syftet med denna undersökning var därför att utreda rättsläget och tillämpningen angående om det efter fastighetsreglering ska få uppstå långa avstånd mellan skogsskiften inom samma fastighet och utifrån vilka kriterier denna bedömning ska göras. Undersökningen skulle också utreda om förrättningslantmätarna bedömer att s.k. skatteförrättningar där denna fråga är aktuell blivit vanligare. Huvudsakligen har tre metoder använts för att genomföra undersökningen: Rättsläget har undersökts genom den rättsdogmatiska metoden. För att få svar på hur lämplighetsvillkoren tillämpas i denna fråga och om förrättningslantmätare bedömer att skatteförrättningar blivit vanligare har en enkätundersökning genomförts. För att få en djupare förståelse för hur skogsbruket påverkas av långa avstånd hölls en intervju med en representant för Skogsstyrelsen. Om rättsläget kunde konstateras att det både finns goda argument för, och goda argument emot, att tillåta långa avstånd mellan skogsskiften. Det starkaste för är att längre avstånd normalt inte inverkar menligt på skogsbruket. Det starkaste mot är att de ombildade fastigheterna ofta inte blir lämpliga försäljningsobjekt. Slutsatsen drogs att rättsläget är oklart. Angående rättstillämpningen kunde konstateras att denna varierar avsevärt, både vad gäller tillåtna avstånd och vilka kriterier bedömningen görs utifrån. Bedömningen är inte enhetlig och riskerar att bli alltför subjektiv. Angående skatteförrättningar bedömde tillräckligt många förrättningslantmätare att dessa ökar för att en ökning ska vara trolig. Slutligen konstaterades att tydligare riktlinjer behövs, men att vägledande rättsfall krävs för att kunna ge sådana.At 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.
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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.
Testo completoAbstract (sommario):
Idag präglas den svenska bostadsmarknaden av en trögrörlighet som bland annat beror på höga flyttrelaterade skatter. Dessa flyttrelaterade skatter består av reavinstskatt, stämpelskatter, expeditionsavgifter och uppskovsränta. Många hushåll anser det idag vara för dyrt att flytta och avstår därför. Detta leder till att flyttkedjor stannar upp och arbetsmarknaden påverkas negativt eftersom många hushåll drar sig för att flytta och många tackar därför nej till arbeten som kräver en flytt. Detta beteende leder till att den individuella välfärden och hela Sveriges ekonomiska välfärd drabbas negativt. Detta är ett aktuellt och omtalat ämne och många rapporter har skrivits och det finns många förslag på förbättringar till dagens system. Många har som syfte att ge förslag på olika åtgärder som skulle leda till ett bättre system på bostadsmarknaden och många har gjort beräkningar på hur resultat av bland annat en minskning av reavinstskatten skulle se ut. Det är dock i detta examensarbete första gången som en siffra över hur hög en fastighetsskatt skulle behöva vara för att kunna ersätta dagens alla flyttrelaterade skatter redovisas. Detta arbete har som syfte att se över dagens flyttrelaterade skattesystem och uppmärksamma eventuella problem med dagens situation. En litteraturstudie redovisas för att en bredare inblick ska ges och utifrån litteraturstudien kommer sedan ett antal förslag till förbättringar av dagens flyttrelaterade skattesystem att sammanfattas. Sedan kommer en utredning av hur mycket dagens flyttrelaterade skatter faktiskt genererar i pengar till staten att redovisas och sist kommer beräkningen över hur hög en fastighetsskatt skulle behöva vara för att kunna ersätta dagens flyttrelaterade skatter. Slutsatserna visar på att en del av problemen med dagens flyttrelaterade skattesystem kan lösas med en rad olika åtgärder som flera författare har utrett. Beräkningarna över hur hög en fastighetsavgift skulle behövara vara för att kunna ersätta dagens flyttrelaterade skatter visar på att alla bostadsägare årligen ska betala 5900 kronor eller 0,47 % av sitt taxeringsvärde i skatt, oavsett om man äger ett småhus eller en bostadsrättslägenhet.The 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.
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Fröberg, Ida, e 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.
Testo completoAbstract (sommario):
Olika aktörer på fastighetsmarknaden har svårigheter att värdesätta kommersiella fastigheter på grund av den minskade transparensen på marknaden. Den minskade transparensen är ett resultat av att färre fastigheter överlåts genom köpehandling idag. Syftet med denna studie är att skapa en ökad förståelse på fastighetsmarknaden och på så vis underlätta för olika aktörer på fastighetsmarknaden att genomföra marknadsanalyser. Målet är att utreda varför vissa bolag väljer att överlåta sina fastigheter med köpehandling istället för att överlåta fastigheter genom att paketera den i ett dotterbolag. Två rättsfall har studerats för att få rättsväsendets bedömningar. Genom rättsfallen kunde det konstateras att det råder en viss osäkerhet i hur beskattningen ska genomföras vid fastighetsöverlåtelser. Denna osäkerhet kan leda till att bolagen väljer att överlåta fastigheterna genom köpehandling där rättsläget är mycket tydligare. För att utreda varför bolag väljer att överlåta kommersiella fastigheter genom köpehandling har en intervjustudie genomförts. Intervjustudien påvisade att bolagens val av överlåtelseform är beroende av de för- och nackdelar samt de skattemässiga konsekvenser som överlåtelsen medför. Intervjustudien visar även att enklare överlåtelseprocesser föredras av bolagen samt att de säljande bolagen vill uppnå en ekonomisk vinning genom överlåtelserna av fastigheterna. Slutsatsen är att säljarens val av överlåtelseform är beroende på utfallet av kalkyleringsmetoden, köparens påverkan på överlåtelseformen samt hur komplicerad överlåtelseprocessen får vara. Den ökade transparensen som överlåtelser genom köpehandling bidrar till gör att de olika aktörernas marknadsanalyser på fastighetsmarknaden kan förenklas och bli mer tillförlitliga. Utöver detta avser regeringen att tillsätta en utredning angående skatteplanering i samband med då fastigheter paketeras i bolag. Beroende på vad regeringens utredning får för utfall kan antalet överlåtelser på fastighetsmarknaden ändras vilket skulle kunna vara intressant att undersöka i en framtida studie.Different 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.
Libri sul tema "Stamp duty"
1
Hutton, Matthew. Stamp duty land tax. Norwich: Hutton & Anstey, 2004.
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2
Subramaniam, Arjunan. Malaysian stamp duty handbook. 4a ed. Petaling Jaya, Selangor, Malaysia: Sweet & Maxwell Asia, 2009.
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3
Malaysian stamp duty handbook. 4a ed. Petaling Jaya, Selangor, Malaysia: Sweet & Maxwell Asia, 2009.
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4
Subramaniam, Arjunan. Malaysian stamp duty handbook. Petaling Jaya, Selangor, Malaysia: Sweet & Maxwell, Thomson Reuters, 2014.
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5
Subramaniam, Arjunan. Malaysian stamp duty handbook. 2a ed. Petaling Jaya, Selangor, Malaysia: Sweet & Maxwell Asia, 2002.
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6
Subramaniam, Arjunan. Malaysian stamp duty handbook. 4a ed. Petaling Jaya, Selangor, Malaysia: Sweet & Maxwell Asia, 2009.
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7
Michael, Thomas. Stamp duty land tax. A cura di Goy David. Cambridge: Cambridge University Press, 2003.
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8
Donegan, David. Irish stamp duty law. Dublin: Butterworths, 1995.
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Stamp duty land tax. 3a ed. Bristol: Jordans, 2010.
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10
Kwong, Leung Yew. Stamp duty in Singapore. Singapore: Butterworths Asia, 1999.
Cerca il testo completoCapitoli di libri sul tema "Stamp duty"
1
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.
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Doxiadis, 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.
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"Stamp Duty". In Hong Kong Taxation, 935–88. The Chinese University Press, 2019. http://dx.doi.org/10.2307/j.ctvzsmbbc.22.
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"Stamp Duty". In Hong Kong Taxation, 847–96. The Chinese University Press, 2014. http://dx.doi.org/10.2307/j.ctt1p9wqf3.21.
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"Stamp Duty". In Hong Kong Taxation, 811–54. The Chinese University Press, 2012. http://dx.doi.org/10.2307/j.ctt1p9wqpq.21.
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"Stamp Duty". In Hong Kong Taxation, 833–80. The Chinese University Press, 2013. http://dx.doi.org/10.2307/j.ctt1p9wqs8.21.
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"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.
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"Stamp Duty". In Hong Kong Taxation, 823–72. The Chinese Uniersity Press, 2016. http://dx.doi.org/10.2307/j.ctv2n7qkn.21.
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"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.
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"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.
Testo completoAtti di convegni sul tema "Stamp duty"
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"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.
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Platon, Victor, Simona Frone, Andreea Constantinescu e 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.
Testo completoAbstract (sommario):
The management of waste electrical and electronic equipment – WEEE, or e-waste represents one of the areas with significant potential for the implementation of economic instruments and it is higly regulated at EU level. Due to their physical characteristics, WEEE is suitable for development of recovery, repair and recycling policies, extension of their life cycle for as long as possible being an objective pursued by the specific mechanisms of circular economy. In this paper, we will look at how Romania manages economic instruments for e-waste recycling, their implementation and potential benefits. We chose for detail the economic instrument known as "The Green Stamp". This fee is assumed by all manufacturers and retailers of EEE. The amounts thus collected are administered by the Romanian Association for Recycling (RoRec) which deals with the collection, dismantling and recycling of WEEE. The ratio between the amounts collected through the green stamp duty and the amounts invested in e-waste reduction activities is a sensitive topic at national level. The exact quantification of WEEE is very difficult: the quantities of electronic products sold at national level (POM- put on market) are very different from the quantity of WEEE registered. The WEEE collection target set at European level is 4 kg / inhabitant and Romania, with only 2.19 kg / inhabitant at the level of 2016 (Eurostat), is far from reaching it.
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AKSENOV, V. S., S. M. FROLOV, I. A. SADYKOV, I. O. SHAMSHIN, A. S. SILANTIEV e 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.
Testo completoAbstract (sommario):
In [1], the innovative technology is proposed for pulsed detonation stamping of thin sheet parts. The technology consists in periodically exposing a workpiece to detonation waves and hot gaseous detonation products. The distinctive feature of the technology is the absence of a punch (the mating part of a pro¦led matrix). Compared to the detonation of condensed explosives, the use of gaseous detonation for stamping allows multiple periodic gasdynamic and thermal impact on a workpiece and simpli¦es the execution of technical supervision requirements. Due to the combined gasdynamic and thermal e¨ects of gas detonation on the workpiece, the new technology makes it possible to stamp workpieces made from brittle heat-resistant alloys without the use of expensive hot stamping technologies. A laboratory setup (Fig. 1) for pulsed detonation stamping has been created. The main part of the installation is a thick-walled expanding §at vertical channel with a volume of 30 l. In the lower narrow part of the channel, there is a prechamber with a mixing device and spark plugs. In the upper wide part of the channel, there is a §at §ange with a pro- ¦led matrix and fastening for a workpiece. The setup allows heating the workpiece and matrix with gas burners and operates as follows. Firstly, the channel is ¦lled through the prechamber with a stoichiometric methane oxygen mixture. Secondly, the mixture is ignited by spark plugs, and the arising §ame is transitioned to detonation. Finally, once a detonation wave is formed, it propagates along the channel and re§ects from the heated workpiece exerting a mechanical and thermal e¨ect on it. By changing the degree of channel ¦ll with an explosive mixture and cycle frequency, one can vary the intensity of the impact on the workpiece as well as the temperature of the workpiece and matrix. The duty cycle of the pulses can vary from 10 to 30 s. The shape of the expanding §at vertical channel must ensure that the workpiece is subjected to a planar detonation wave to avoid nonuniform deformation. For estimating the §ow pattern ahead of the workpiece and the parameters of the incident detonation wave, multivariate three-dimensional numerical simulations were performed. Calculations provided pressure and temperature ¦eld evolution ahead of the workpiece for di¨erent shapes of the expanding channel and allowed choosing the optimal channel shape. The characteristic time of mechanical and thermal action of a detonation wave on the workpiece was estimated at 0.1 and 10 ms, respectively. Experiments showed that the developed technology made it possible to stamp thin sheet parts of complex shape made from various materials, including brittle heat-resistant alloys. As an example, Fig. 2 shows a photograph of the stamping product.
Rapporti di organizzazioni sul tema "Stamp duty"
1
Luder, Sara. The case for the abolition of stamp duty. The IFS, novembre 2016. http://dx.doi.org/10.1920/re.ifs.2016.0123.
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Hawkins, Mike, e Julian McCrae. Stamp duty on share transactions: is there a case for change? Institute for Fiscal Studies, giugno 2002. http://dx.doi.org/10.1920/co.ifs.2002.0089.
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