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Articles 1 - 2 of 2
Full-Text Articles in Legal Writing and Research
Contractual Option Interests And Capital Gains Tax In Nigeria, Dr Obayemi K. Olumide, Oluwaseun Viyon Ojo, Tobi Michael Babalola
Contractual Option Interests And Capital Gains Tax In Nigeria, Dr Obayemi K. Olumide, Oluwaseun Viyon Ojo, Tobi Michael Babalola
Oluwaseun Viyon Ojo
Capital gains are the profits realized from the sale of chargeable assets at a price which exceeds and is higher than the purchase price, and so, when a capital asset is sold, the difference between the cost price (purchase price, including acquisition costs) and the sales price (selling costs) is a capital gain or a capital loss, because a taxpayer realizes a capital gain if sales price is higher than cost of sale, while the reverse is the case for a capital loss. While substantial revenue can be realized from capital gains tax (CGT), there are challenges facing CGT in …
An Approach To The Regulation Of Spanish Banking Foundations, Miguel Martínez
An Approach To The Regulation Of Spanish Banking Foundations, Miguel Martínez
Miguel Martínez
The purpose of this paper is to analyze the legal framework governing banking foundations as they have been regulated by Spanish Act 26/2013, of December 27th, on savings banks and banking foundations. Title 2 of this regulation addresses a construct that is groundbreaking for the Spanish legal system, still of paramount importance for the entire financial system insofar as these foundations become the leading players behind certain banking institutions given the high interest that foundations hold in the share capital of such institutions.