Suchergebnisse

Mode of access: Internet. ; Vols. for 1942 issued by the Illinois Railroad and Property Tax Division; 1943-64 by the Illinois Property Tax Division; 1965- by the Illinois Division of Local Government Affairs and Property Taxes; by the Office of Financial Affairs of the Illinois Dept. of Local Government.

Intro -- Preface -- Table of Cases -- Table of Statutes -- Table of Statutory Instruments -- Table of HMRC and Other Materials -- Abbreviations -- Part A Property Investors -- 1 Acquisition of a property through a non-UK resident company -- Point 1.1 Post 6 April 2019 regime and disposals of interest in UK land -- Point 1.2 Unified immovable property regime -- Point 1.3 Separate investment company to hold trading premises -- Point 1.4 Tax withholding requirements for tenants -- Point 1.5 Hurdles for UK-resident owners -- Point 1.6 Using certain tax treaty countries to shelter gains -- Point 1.7 Using certain tax treaty countries to shelter income -- 2 Property ownership through a non-UK resident trust -- Point 2.1 Property ownership through a non-UK resident trust -- Point 2.2 Non-UK resident trusts and property gains -- 3A Relief for finance costs incurred by individuals, trustees and non-UK resident investment companies -- Point 3.1 Deduction for accrued interest -- Point 3.2 Surplus finance costs after sale -- Point 3.3 Using short lease premiums -- Point 3.4 Associated and connected borrowings -- Point 3.5 The need for arm's length arrangements -- Point 3.6 Requirement to deduct tax -- Point 3.7 Avoiding tax deduction requirements -- Point 3.8 Sharia-compliant structures -- 3B Finance costs for UK property investment companies or companies within the scope of UK corporation tax -- Point 3.9 Relief normally available for accrued interest -- Point 3.10 Authorised accruals basis -- Point 3.11 Relief for capitalised finance costs -- Point 3.12 Funding v acquisition fees -- Point 3.13 The problem of debt releases -- Point 3.14 Avoiding debt releases -- Point 3.15 Guarantee fees and payments -- Point 3.16 Offsetting non-trading finance costs -- Point 3.17 Connected lenders and unpaid interest -- Point 3.18 Taking advantage of the 'paid' basis.

The Property Tax Diagnostic Manual (hereafter "Manual") provides guidance on how to analyzeand assess immovable property tax systems, diagnose the strengths and weaknesses of such systems, and develop a property tax intervention strategy where needed. Its higher objective is to support increasingly fair and stable tax systems in low- and middle-income countries, with significant potential for sustainable improvements in achieving key revenue, equity, and efficiency objectives. This Manual focuses specifically on the recurrent, immovable property tax. It does not address other land-based property taxes such as property transfer taxes, capital gains taxes, and one event property revenues (land sales, leases) or personal taxes on movable property such as boats, airplanes, and motor vehicles. Although these other property taxes are not directly addressed, successful reforms for the recurrent, immovable property tax must take intoaccount the interactions that exist between the immovable property tax and these other formsof property taxation. The Manual is primarily designed to assist practitioners from governments, development partners, and civil society practitioners to identify, analyze, and develop potential property tax reforms. The Manual lays out an analytical approach that can help identify property tax performance potential, challenges and opportunities, evaluate remedial property tax policyand administrative reform measures, and design a strategic action plan to implement those recommended interventions. A conceptual framework for the property tax, its policy and administration components, and reform strategy options are provided along with numerous examples of international experience.

This annual publication sites sections of South Carolina law pertaining to property tax. It includes names and addresses of county property tax assessors, definitions and citations, classification and valuation of property, assessment procedure, assessment practice by taxpayers and exemptions from taxation.

AbstractState of New York makes improvements in state equalization and lays plans for better assessing.