金融论文代写

论文查重:交易限制

论文查重:交易限制

第547条规定,“出于资本利得税的目的,市场价值在某些情况下被替代,如果有,则在资产转让时给予或接受”(特许会计师爱尔兰,2016,第a段)。现在这条法律只适用于某些情况。理由是,在某些情况下可能没有实际的购买,因此有必要根据考虑进行评估。在其他适用这一节的情况下,销售价格没有明确确定,或者即使有销售价格,价格也不能代表资产的真实价值。同样,市场价值也将被替代,在这种情况下,有交易的交易。这可能包括分享公司给股东的一份礼物,或者是不能再次明确确定考虑的事情。如果所涉资产是通过部长级豁免获得的,则该规则不适用的情况,而且该规则也不适用于未显示适当处置的资产收购。

论文查重:交易限制

当时的情况是,1990年1月,现任所有者埃斯特(Esther Esther)购买了一块土地(一块2英亩的土地)。土地位于都柏林。1996年1月获得了发展规划许可。虽然获得了许可,但土地并没有开发。现在当地的发达国家想买地发展。以斯帖遭受了股份损失,想从土地交易中获利。开发用地将附带CGT限制,埃丝特在转售时必须考虑这些限制,因为这些限制可能会抵消她早先出售股票时可能做出的任何盈利计划。《规划与发展法》所界定的开发用地,是指在土地结构和土地用途发生物质变化的土地上进行的工作。埃斯特早些时候曾在这一地区实施过一些非集中管理的限制,比如分区限制,当局通常只在其授权地区规划发展。用于住宅、工业或商业用途的区域通常是指定区域,被认为是分区。

论文查重:交易限制

Section 547 states that “For the purposes of capital gains tax, market value is in certain situations substituted for the consideration, if any, given or received on the transfer of an asset” (Chartered Accountants Ireland, 2016, para. 1). Now this law as such is applicable only in some situations. The reasoning is that in some situations there might not be an actual purchase, and hence it would be necessary to assess based on the consideration. In others where the section would be applicable is where the sale price is not determined clearly, or even if there is a sale price, then the price is not representative of the true value of the asset. Also market value will be substituted in such cases where there are transfers under bargains. This might include the sharing of a gift from company to a shareholder, or something where a consideration cannot be clearly ascertained once again. The circumstance where the rule does not apply if the asset under question was acquired using the Ministerial waiver, and also the rule will not be applicable to asset acquisition where proper disposal is not shown.

论文查重:交易限制
The case in context is that of a land (a 2-acre site) bought by the current owner Esther in January 1990. Land is located in Dublin. Planning permission for development was obtained in January 1996. The land was not developed although the permission was bought. Now local developed wants to buy land and develop. Esther has suffered share loss and wants to gain on the land bargain. Development Land will come with CGT restrictions which Esther will have to consider when reselling, as these restrictions might as well negate any plan for profit she could make to offset losses from the sales of her shares, earlier. Development land as is defined by the ‘Planning and Development Act’ is the carrying out of work on a land where material change in structure and use of land is evoked. Some of the non-CGT restrictions applied on this area which Esther has procured earlier, is that of zoning restrictions, where authorities usually plan for development in their authorized areas only. Area which are to be used for residential use, industrial use or commercial use are usually designated areas and are considered to be zoned areas.