2132:
residential properties up to €1 million and 2% on the remaining amount. Non-residential real property, building, insurance policies, the intangible business property goodwill are taxed at 2%. A lease for property of any type is taxed according to the lease duration, 1% of the average annual rent, or the market rate whichever is greater, if 35 years or less, 6% up to 100 years, and 12% for a lease of more than 100 years duration. Counterparts (duplicate copies) of documents are taxed the lesser of €12.50 or the duty on the original document. The value of property for stamp duty excludes VAT. Gifts are taxed at market value. Several exemptions including those for gifts between close relatives and first time home buyers expired in 2010. The transfer of stocks and marketable securities is taxed at 1% if over €1,000 or if a gift. Stock warrants in bearer form are taxed at 3% of the value of the shares, and the issue of (new) bearer warrants was prohibited effective 1 June 2015.
151:
1891:
centre of management of a capital company is situated at the time when such transactions take place. When the effective centre of management of a capital company is situated in a third country and its registered office is situated in a Member State, transactions subject to capital duty shall be taxable in the Member State where the registered office is situated. When the registered office and the effective centre of management of a capital company are situated in a third country, the supplying of fixed or working capital to a branch situated in a Member State may be taxed in the Member State in whose territory the branch is situated.
1942:
1759:
38:
2068:
1747:
2049:
1838:
1932:
Greece, the fee was introduced by
Legislative Decree 4755 Official Gazette Α΄164/15.5.1930 which was replaced by P.D. 28.7.1931/1931, also known as the Stamp Duties Code, in view of the impending bankruptcy. It stipulated that all loan contracts were subject to a 3.6% fee. On August 9, 2024, the bill
1890:
Stamp duty in the EU is limited in scope by the
Capital Duties Directive (Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital). This states that transactions subject to capital duty shall only be taxable in the Member State in whose territory the effective
2221:
The Budget 2017 abolished stamp duty for first-time home buyers in
England and Wales purchasing homes up to £300,000, saving first-time buyers up to £5,000. Additionally, first-time buyers spending up to £500,000 will only pay stamp duty at 5% on the amount in excess of £300,000. Those spending over
2024:
The government regularly updates its Stamp Duty laws and in addition to the above, several other amendments have now been published which are also aimed at cooling the property market. Third party calculators make it easier to understand the complex set of rules, making it easier to under the latest
1881:
A temporary stamp duty was introduced in 1657 to finance the war with Sweden. It was made permanent in 1660 and remains on the statute book although it has been substantially altered. Most stamp duties were abolished from 1 January 2000 and the present act only provides for stamp duties on insurance
2039:
Indian laws require stamp duty payments on a limited category of transaction documents. Broadly, documents affecting rights and titles to property require stamp duties to be paid. The central government requires stamp duty to be paid on several classes of transaction documents, primarily focused on
1916:
alteration of the instruments constituting the company, particularly when involving the conversion into a different type of company, the transfer of centre of effective management or registered office from one Member State to another, a change in the company's objects or the extension of its period
1894:
The spirit of the
Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital is that capital duty interferes with the free movement of capital, and it prohibits capital duties altogether on the issue of securities (as opposed to the transfer). The Directive
2203:
introduced two significant changes to UK Stamp Duty Land Tax. For first-time buyers purchasing a property under £250,000, Stamp Duty Land Tax was abolished for the next two years. This measure was offset by a rise from 4% to 5% in Stamp Duty Land Tax on residential properties costing more than £1
2131:
with more expensive the house bought the greater the stamp duty rate. The top rate slowly increased from 0.5% in 1882 to 3% in 1947, 5% in 1973, 6% in 1975, reaching its peak at 9% in 1997. The budget of 2008 inaugurated a series of rate reductions. After 2011 the stamp duty tax is set at 1% for
2040:
securities, under the Indian Stamp Act, 1899. In addition, stamp duty may be charged by the state government for other transactions depending on state-specific legislation. For example, Maharashtra state's stamp duty law is governed by the
Maharashtra Stamp Act, 1958 (Bombay Act LX of 1958 ).
1857:
on various instruments (written documents) and transactions. Stamp duty laws can differ significantly between all eight jurisdictions. The rates of stamp duty also differ between the jurisdictions (typically up to 5.5%) as do the nature of instruments and transactions subject to duty. Some
2185:"Stamp Duty Reserve Tax" (SDRT) was introduced on agreements to transfer certain shares and other securities in 1986, albeit with a relief for intermediaries such as market makers and large banks that are members of a qualifying exchange. "Stamp Duty Land Tax" (SDLT), a new
2245:
Although the federal government formerly imposed various documentary stamp taxes on deeds, notes, insurance premiums and other transactional documents, in modern times such taxes are only imposed by states. Typically when real estate is transferred or sold, a real estate
1994:, and rights to subscribe for or to be allotted stock. Stamp duty on a conveyance on sale of land is charged at progressive rates ranging from 1.5% to 8.5% of the amount of consideration. The maximum rate of 8.5% applies where the consideration exceeds
2225:
Government defines first-time buyers as "... an individual or individuals who have never owned an interest in a residential property in the United
Kingdom or anywhere else in the world and who intends to occupy the property as their main residence."
2020:
on 29 June 2011 and would take effect from 20 November 2010. An enhanced rate of the
Special Stamp Duty and the Buyer's Stamp Duty was enacted by the Legislative Council on 27 February 2014 but would take effect retrospectively from 27 October 2012.
1095:
1933:
was put to public consultation by the
Ministry of National Economy and Finance which abolishes the stamp duty on more than 600 transactions and introduces the digital transaction fee on transactions, which remains the fee.
1873:) debts and other types of dutiable property. Another key type of duty is landholder duty, which is imposed on the acquisition of shares in a company or units in a trust that holds land above a certain value threshold.
2060:) is in use in Indonesia on a variety of legal documents. It continues to be necessary to stamp the document which used to describes a civil instance or as evidence in court according to Law No. 10/2020 on Stamp Duty (
2148:(IRAS) mandates stamp duty payment within 14 days from signing of the document if done in Singapore and 30 days if the document is signed overseas. Failure in payment within the fixed time entails heavy penalty.
1895:
acknowledges that the best solution would be to abolish the duty, but allows those Member States that charged the duty as at 1 January 2006 may continue to do so under strict conditions. With this
1882:
policies. Stamp duties on land registration were renamed and transferred to a separate statute but remain essentially the same, i.e. 0.6% on deeds and 1.5% loans secured against real estate.
1824:
The duty is thought to have originated in Venice in 1604, being introduced (or re-invented) in Spain in the 1610s, the
Spanish Netherlands in the 1620s, France in 1651, and England in 1694.
2163:
Swedish law applies a stamp duty on property deeds, at 1.5% of the purchase value. In addition, a stamp duty of 2.0% is levied on new mortgage securities ("pantbrev") for properties.
2001:
In addition, in response to the overheated property market, the
Government has proposed in 2010 and 2012 two further types of stamp duties in respect of conveyances on sale of land:
2582:
2762:"Stamp Duty on Shares and Its Effect on Share Prices", by Bond, Steve; Hawkins, Mike; Klemm, Alexander, FinanzArchiv: Public Finance Analysis, Volume 61, Number 3, Article (2005)
2667:
1865:
Major forms of duty include transfer duty on the purchase of land (both freehold and leasehold), buildings, fixtures, plant and equipment, intangible business assets (such as
2178:
2140:
From 1998, stamp duty in Singapore only applies to documents relating to immovable property, stocks and shares. Purchases of Singapore property or shares traded on the
1821:
upon the document to show that stamp duty had been paid before the document was legally effective. More modern versions of the tax no longer require an actual stamp.
1441:
2095:. The digital document and its printed form is regarded as valid legal evidence according to Law No. 11/2008 on Information and Electronic Transactions (
2189:
derived from stamp duty, was introduced for land and property transactions from 1 December 2003. SDLT is not a stamp duty, but a form of self-assessed
1298:
1163:
1158:
1954:
1512:
1105:
326:
2341:
2152:
2145:
2422:
1712:
893:
2578:
2207:
Further reforms were announced in December 2014, so that rates are now paid only on the part of the property price within each tax band.
2031:
Hong Kong Government, through the Inland Revenue Department, also provides e-stamping with the same legal status as conventional stamp.
1854:
1587:
150:
2230:
1789:
1652:
775:
287:
1113:
861:
121:
2280:
2172:
2017:
578:
2076:
760:
356:
2313:
1717:
1436:
59:
2177:
1941:
1837:
1809:
that is levied on single property purchases or documents (including, historically, the majority of legal documents such as
2250:
will be collected at the time of registration of the deed in the public records. In addition, many states impose a tax on
1722:
681:
102:
1420:
711:
2266:, is also usually collected at the time of registration of the mortgage or deed of trust with the recording authority.
2181:
The "Stamp Duty Paid" mark that appeared on British cheques from 1956 to 1971. There is now no duty on British cheques.
74:
2197:
1946:
1662:
1632:
55:
2706:
1043:
515:
81:
48:
2275:
1090:
668:
625:
476:
331:
180:
2005:
Head 1AA / 1B: Special Stamp Duty (which applies to residential properties resold within 3 years after purchase)
1987:
1983:
1682:
1100:
599:
594:
584:
2515:
2229:
Stamp Duty Land Tax only applies throughout England and Northern Ireland. In Scotland, SDLT was replaced by
1850:
1697:
1637:
1148:
1143:
765:
646:
297:
88:
2780:
2622:
1913:
registration or other formalities required before commencing business because of the company's legal form;
1896:
1782:
1607:
1492:
1487:
1083:
662:
481:
2785:
2028:
Real Estate Agencies do usually arrange the stamping for Tenancy Agreements for residential apartments.
1870:
1866:
1687:
1612:
1577:
1562:
1482:
1472:
716:
636:
631:
552:
2447:
70:
2234:
1818:
1707:
1672:
1647:
1527:
1507:
674:
351:
212:
2649:
2473:"Property other than stocks and marketable securities and policies of (life and non-life) insurance"
2734:
2108:
2009:
1727:
1627:
1622:
1567:
1552:
1542:
1537:
1532:
1477:
1467:
1462:
1446:
1316:
1262:
1065:
573:
2497:
2141:
1990:. Other than the said shares, HK Stock is defined as shares and marketable securities, units in
1962:
1858:
jurisdictions no longer require a physical document to attract what is now often referred to as "
1702:
1692:
1677:
1667:
1642:
1592:
1557:
1547:
1517:
1502:
1497:
1352:
1267:
1055:
1019:
940:
819:
175:
537:
1924:
Indirect taxes are also entirely prohibited on the issue of certain securities and debentures.
2337:
2309:
1775:
1617:
1602:
1597:
1572:
1522:
1322:
1033:
985:
925:
841:
782:
494:
461:
267:
2393:
2008:
Head 1AAB / 1C: Buyer's Stamp Duty (which applies to residential properties purchased by non-
2211:
2200:
1995:
1657:
1582:
1188:
1153:
1133:
945:
913:
787:
641:
392:
2692:
2254:
or other instruments securing loans against real property. This tax, known variously as a
2128:
1979:
1751:
1367:
1225:
1220:
955:
918:
829:
794:
696:
620:
456:
416:
382:
292:
282:
277:
272:
190:
2540:
2472:
95:
2720:
1813:, receipts, military commissions, marriage licences and land transactions). A physical
1310:
1282:
1257:
1118:
960:
755:
691:
589:
527:
431:
426:
409:
387:
2111:
stamp duties are levied on various items including (but not limited to) credit cards,
1957:(SDO), Stamp duty applies to some legal binding documents as classified into 4 heads:
2774:
1842:
1814:
1382:
1050:
975:
866:
799:
733:
701:
568:
510:
471:
451:
421:
336:
257:
252:
227:
217:
159:
2306:
Creating a Good Impression: three hundred years of The Stamp Office and stamp duties
2048:
2627:
2285:
2251:
2247:
2190:
2186:
2092:
2083:) on October 1, 2021. This form of stamp duty affixed to digital documents such as
1900:
1763:
1277:
1060:
1029:
1000:
980:
871:
856:
836:
750:
745:
547:
341:
2357:
2155:. Legislation covering Singapore Stamp Duties are found in the Stamp Duties Act.
1272:
1010:
970:
888:
824:
770:
706:
532:
522:
466:
346:
247:
242:
200:
185:
37:
2215:
2112:
2067:
1991:
1806:
1377:
1347:
1230:
1215:
1138:
1070:
1038:
990:
965:
950:
851:
846:
740:
446:
441:
262:
222:
168:
2375:
1210:
1128:
1123:
809:
804:
615:
542:
232:
17:
2403:. Legislative Department, Ministry of Law and Justice, Government of India
2218:
or holiday homes) would pay an additional 3% with effect from April 2016.
1746:
2116:
1372:
1340:
1024:
1014:
935:
930:
903:
876:
686:
436:
377:
372:
205:
2604:
2088:
1183:
1005:
908:
898:
237:
195:
2565:
2120:
1810:
1392:
1203:
1198:
1193:
995:
883:
2541:"Stamp duty payment duration and related penalty in case of failure"
2176:
2124:
2066:
2047:
1940:
1853:
does not levy stamp duty. However, stamp duties are levied by the
1836:
1407:
1402:
1397:
1387:
1362:
1357:
1304:
1176:
2097:
UU No. 11 Tahun 2008 Tentang Informasi dan Transaksi Elektronik
1974:
Head 4: Any duplicates and counterparts of the above documents.
1910:
loans or services provided as part of contributions of capital;
2214:
the Chancellor announced that buyers of second homes (whether
2084:
1949:
and overembossing die (1905). Actual stamps are no longer used
310:
142:
31:
2693:"Land and Buildings Transaction Tax | Revenue Scotland"
2151:
Applicable rates and more information can be obtained from
2721:"Land Transaction Tax – What is Land Transaction Tax?"
2498:"Exemptions and Reliefs from the charge to Stamp Duty"
2623:"Budget 2010: stamp duty boost for first-time buyers"
1107:
European Union Common Consolidated Corporate Tax Base
1961:
Head 1: All sale or lease transactions in Hong Kong
2668:"Stamp Duty Land Tax: relief for first time buyers"
2376:"Inland Revenue Department: e-Stamping of Document"
1903:on the raising of capital to capital companies in:
62:. Unsourced material may be challenged and removed.
2334:Capital Duty Directive Text, Cases and Materials
2127:documents. Stamp duty was formerly a graduated
1783:
27:Tax levied on property purchases or documents
8:
2581:. Cheque and Credit Clearing Company. 2012.
2052:Current IDR 10,000 stamp duty from Indonesia
2516:"Shares, Stocks and Marketable Securities"
2016:The Special Stamp Duty was enacted by the
1790:
1776:
1425:
1246:
499:
315:
133:
1971:Head 3: All Hong Kong bearer instruments.
1299:Institute on Taxation and Economic Policy
122:Learn how and when to remove this message
2327:
2325:
2062:UU No. 10 Tahun 2020 Tentang Bea Meterai
1968:Head 2: The transfer of Hong Kong Stock.
2296:
2079:, also launched electronic stamp duty (
1454:
1428:
1290:
1249:
654:
607:
560:
502:
364:
318:
141:
1955:Hong Kong Stamp Duty Ordinance Cap.117
2153:Inland Revenue Authority of Singapore
2146:Inland Revenue Authority of Singapore
7:
2071:Electronic stamp duty from Indonesia
60:adding citations to reliable sources
2222:£500,000 will pay full stamp duty.
2087:file in the form of special secure
2231:Land and Buildings Transaction Tax
2123:, property transfers, and certain
25:
2423:"The Maharashtra Stamp Act, 1958"
2144:, are subject to stamp duty. The
1114:Global minimum corporate tax rate
2585:from the original on 8 July 2014
2281:Stamp duty in the United Kingdom
2193:charged on "land transactions".
2173:Stamp duty in the United Kingdom
1757:
1745:
579:Base erosion and profit shifting
149:
36:
2621:Jones, Rupert (24 March 2010).
2075:Indonesian government, through
357:Optimal capital income taxation
47:needs additional citations for
1986:in Hong Kong or listed on the
1982:of companies which are either
1945:Historic Hong Kong stamp duty
1437:List of countries by tax rates
1:
2308:. London: HMSO. p. 100.
2010:Hong Kong Permanent Residents
1899:, Member States may not levy
1851:Australian Federal Government
862:Natural resources consumption
2448:"Former Rates of Stamp Duty"
2394:"The Indian Stamp Act, 1899"
2237:was introduced in May 2018.
2233:on April 1, 2015. In Wales,
712:United States as a tax haven
2025:cost of buying or selling.
1953:According to Schedule 1 of
2802:
2332:Llorca, Salvador Trinxet.
2170:
626:Offshore financial centres
516:Repatriation tax avoidance
2605:"HMRC Stamp Taxes Manual"
2358:"Hong Kong e-Legislation"
2276:Financial transaction tax
1920:restructuring operations.
1907:contributions of capital;
1817:had to be attached to or
1091:Financial transaction tax
181:Property tax equalization
1988:Hong Kong Stock Exchange
1442:Tax revenue to GDP ratio
1101:Currency transaction tax
682:Liechtenstein tax affair
2362:www.elegislation.gov.hk
2304:Dagnall, Harry (1997).
1149:Permanent establishment
1144:Exchange of Information
647:Financial Secrecy Index
298:Medical savings account
2707:"Land Transaction Tax"
2579:"Taxes and stamp duty"
2564:Stamp Duties Act (
2182:
2072:
2053:
1950:
1846:
1845:of Tasmania from 1892.
1044:Vehicle miles traveled
663:Ireland as a tax haven
477:Private tax collection
2735:"Insurance stamp tax"
2650:"Stamp Duty Land Tax"
2520:Irish Tax and Customs
2502:Irish Tax and Customs
2477:Irish Tax and Customs
2452:Irish Tax and Customs
2264:documentary stamp tax
2180:
2070:
2051:
1944:
1871:intellectual property
1840:
717:Panama as a tax haven
669:Ireland v. Commission
637:Conduit and sink OFCs
632:Offshore magic circle
553:Unreported employment
2235:Land Transaction Tax
1897:stamp duty Directive
1713:United Arab Emirates
1455:Individual Countries
1164:Foreign revenue rule
956:Inheritance (estate)
675:Leprechaun economics
56:improve this article
2109:Republic of Ireland
2077:Ministry of Finance
2018:Legislative Council
1752:Business portal
1447:Tax rates in Europe
1317:Tax Justice Network
1263:Dhammika Dharmapala
766:Airport improvement
574:Transfer mispricing
365:Distribution of Tax
137:Part of a series on
2741:. 14 December 1914
2401:legislative.gov.in
2196:On 24 March 2010,
2183:
2142:Singapore Exchange
2073:
2054:
1963:immovable property
1951:
1847:
1353:Eight per thousand
1268:James R. Hines Jr.
1159:European Union FTT
176:Government revenue
2428:. 15 January 2018
2343:978-0-9567766-6-2
1855:Australian states
1800:
1799:
1735:
1734:
1331:
1330:
1323:Tax Policy Center
1066:Negative (income)
842:Environmental tax
724:
723:
642:Financial centres
462:Tax investigation
400:
399:
268:Tax harmonization
132:
131:
124:
106:
16:(Redirected from
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2366:
2365:
2354:
2348:
2347:
2329:
2320:
2319:
2301:
2212:Autumn Statement
2201:Alistair Darling
1860:transaction duty
1828:Usage by country
1792:
1785:
1778:
1764:Money portal
1762:
1761:
1760:
1750:
1749:
1426:
1247:
1154:Transfer pricing
1134:Tax equalization
1108:
1051:Corporate profit
687:Luxembourg Leaks
621:Corporate havens
500:
316:
153:
134:
127:
120:
116:
113:
107:
105:
64:
40:
32:
21:
2801:
2800:
2796:
2795:
2794:
2792:
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2771:
2770:
2769:
2759:
2757:Further reading
2754:
2744:
2742:
2739:The Independent
2733:
2732:
2728:
2719:
2718:
2714:
2705:
2704:
2700:
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2647:
2643:
2633:
2631:
2620:
2619:
2615:
2610:. p. 8,11.
2607:
2603:
2602:
2598:
2588:
2586:
2577:
2576:
2572:
2563:
2559:
2549:
2547:
2545:3ecpa_Singapore
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2538:
2534:
2524:
2522:
2514:
2513:
2509:
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2421:
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2416:
2406:
2404:
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2392:
2391:
2387:
2374:
2373:
2369:
2356:
2355:
2351:
2344:
2331:
2330:
2323:
2316:
2303:
2302:
2298:
2294:
2272:
2260:intangibles tax
2243:
2175:
2169:
2161:
2138:
2129:progressive tax
2105:
2046:
2037:
1978:One example is
1939:
1930:
1888:
1879:
1835:
1830:
1796:
1758:
1756:
1744:
1737:
1736:
1423:
1413:
1412:
1368:Fiscus Judaicus
1343:
1333:
1332:
1291:Advocacy groups
1244:
1236:
1235:
1226:Trade agreement
1221:Free-trade zone
1179:
1169:
1168:
1106:
1086:
1076:
1075:
736:
726:
725:
697:Paradise Papers
538:Debtors' prison
497:
487:
486:
457:Tax preparation
417:Revenue service
412:
402:
401:
313:
303:
302:
283:Double taxation
278:Tax withholding
273:Tax competition
191:Non-tax revenue
171:
128:
117:
111:
108:
65:
63:
53:
41:
28:
23:
22:
15:
12:
11:
5:
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2789:
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2768:
2767:External links
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2726:
2712:
2709:. 3 July 2023.
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2684:
2659:
2641:
2613:
2596:
2570:
2557:
2532:
2507:
2489:
2464:
2439:
2414:
2385:
2380:www.ird.gov.hk
2367:
2349:
2342:
2321:
2314:
2295:
2293:
2290:
2289:
2288:
2283:
2278:
2271:
2268:
2242:
2239:
2171:Main article:
2168:
2167:United Kingdom
2165:
2160:
2157:
2137:
2134:
2104:
2101:
2045:
2042:
2036:
2033:
2014:
2013:
2006:
1976:
1975:
1972:
1969:
1966:
1938:
1935:
1929:
1926:
1922:
1921:
1918:
1914:
1911:
1908:
1887:
1886:European Union
1884:
1878:
1875:
1834:
1831:
1829:
1826:
1798:
1797:
1795:
1794:
1787:
1780:
1772:
1769:
1768:
1767:
1766:
1754:
1739:
1738:
1733:
1732:
1731:
1730:
1725:
1720:
1718:United Kingdom
1715:
1710:
1705:
1700:
1695:
1690:
1685:
1680:
1675:
1670:
1665:
1660:
1655:
1650:
1645:
1640:
1635:
1630:
1625:
1620:
1615:
1610:
1605:
1600:
1595:
1590:
1585:
1580:
1575:
1570:
1565:
1560:
1555:
1550:
1545:
1540:
1535:
1530:
1525:
1520:
1515:
1510:
1505:
1500:
1495:
1490:
1485:
1480:
1475:
1470:
1465:
1457:
1456:
1452:
1451:
1450:
1449:
1444:
1439:
1431:
1430:
1424:
1419:
1418:
1415:
1414:
1411:
1410:
1405:
1400:
1395:
1390:
1385:
1380:
1375:
1370:
1365:
1360:
1355:
1350:
1344:
1339:
1338:
1335:
1334:
1329:
1328:
1327:
1326:
1320:
1314:
1311:Tax Foundation
1308:
1302:
1293:
1292:
1288:
1287:
1286:
1285:
1283:Gabriel Zucman
1280:
1275:
1270:
1265:
1260:
1258:Mihir A. Desai
1252:
1251:
1245:
1242:
1241:
1238:
1237:
1234:
1233:
1228:
1223:
1218:
1213:
1208:
1207:
1206:
1201:
1191:
1186:
1180:
1175:
1174:
1171:
1170:
1167:
1166:
1161:
1156:
1151:
1146:
1141:
1136:
1131:
1126:
1121:
1119:Robin Hood tax
1116:
1111:
1103:
1098:
1093:
1087:
1082:
1081:
1078:
1077:
1074:
1073:
1068:
1063:
1058:
1056:Excess profits
1053:
1048:
1047:
1046:
1041:
1036:
1027:
1022:
1008:
1003:
998:
993:
988:
983:
978:
973:
968:
963:
958:
953:
948:
943:
941:Gross receipts
938:
933:
928:
923:
922:
921:
916:
911:
906:
901:
896:
891:
881:
880:
879:
874:
869:
864:
859:
854:
849:
839:
834:
833:
832:
827:
822:
817:
812:
807:
802:
792:
791:
790:
780:
779:
778:
773:
768:
758:
753:
748:
743:
737:
732:
731:
728:
727:
722:
721:
720:
719:
714:
709:
704:
699:
694:
692:Offshore Leaks
689:
684:
679:
678:
677:
672:
657:
656:
655:Major examples
652:
651:
650:
649:
644:
639:
634:
629:
623:
618:
610:
609:
605:
604:
603:
602:
597:
592:
590:Dutch Sandwich
587:
582:
576:
571:
563:
562:
558:
557:
556:
555:
550:
545:
540:
535:
530:
528:Tax resistance
525:
520:
519:
518:
505:
504:
498:
493:
492:
489:
488:
485:
484:
479:
474:
469:
464:
459:
454:
449:
444:
439:
434:
432:Taxable income
429:
427:Tax assessment
424:
419:
413:
408:
407:
404:
403:
398:
397:
396:
395:
390:
385:
380:
375:
367:
366:
362:
361:
360:
359:
354:
349:
344:
339:
334:
329:
321:
320:
319:General Theory
314:
309:
308:
305:
304:
301:
300:
295:
290:
288:Representation
285:
280:
275:
270:
265:
260:
255:
250:
245:
240:
235:
230:
225:
220:
215:
210:
209:
208:
198:
193:
188:
183:
178:
172:
167:
166:
163:
162:
155:
154:
146:
145:
139:
138:
130:
129:
44:
42:
35:
26:
24:
14:
13:
10:
9:
6:
4:
3:
2:
2798:
2787:
2784:
2782:
2781:Taxes by type
2779:
2778:
2776:
2766:
2761:
2760:
2756:
2740:
2736:
2730:
2727:
2722:
2716:
2713:
2708:
2702:
2699:
2694:
2688:
2685:
2673:
2669:
2663:
2660:
2655:
2651:
2645:
2642:
2630:
2629:
2624:
2617:
2614:
2606:
2600:
2597:
2584:
2580:
2574:
2571:
2567:
2566:Cap. 312
2561:
2558:
2546:
2542:
2536:
2533:
2521:
2517:
2511:
2508:
2503:
2499:
2493:
2490:
2478:
2474:
2468:
2465:
2453:
2449:
2443:
2440:
2424:
2418:
2415:
2402:
2395:
2389:
2386:
2381:
2377:
2371:
2368:
2363:
2359:
2353:
2350:
2345:
2339:
2335:
2328:
2326:
2322:
2317:
2311:
2307:
2300:
2297:
2291:
2287:
2284:
2282:
2279:
2277:
2274:
2273:
2269:
2267:
2265:
2261:
2257:
2253:
2249:
2241:United States
2240:
2238:
2236:
2232:
2227:
2223:
2219:
2217:
2213:
2208:
2205:
2202:
2199:
2194:
2192:
2188:
2179:
2174:
2166:
2164:
2158:
2156:
2154:
2149:
2147:
2143:
2135:
2133:
2130:
2126:
2122:
2118:
2114:
2110:
2102:
2100:
2098:
2094:
2091:developed by
2090:
2086:
2082:
2078:
2069:
2065:
2063:
2059:
2050:
2043:
2041:
2034:
2032:
2029:
2026:
2022:
2019:
2012:or companies)
2011:
2007:
2004:
2003:
2002:
1999:
1997:
1993:
1989:
1985:
1981:
1973:
1970:
1967:
1964:
1960:
1959:
1958:
1956:
1948:
1947:revenue stamp
1943:
1936:
1934:
1927:
1925:
1919:
1917:of existence;
1915:
1912:
1909:
1906:
1905:
1904:
1902:
1898:
1892:
1885:
1883:
1876:
1874:
1872:
1868:
1863:
1861:
1856:
1852:
1844:
1843:revenue stamp
1841:A Stamp Duty
1839:
1832:
1827:
1825:
1822:
1820:
1816:
1815:revenue stamp
1812:
1808:
1804:
1793:
1788:
1786:
1781:
1779:
1774:
1773:
1771:
1770:
1765:
1755:
1753:
1748:
1743:
1742:
1741:
1740:
1729:
1726:
1724:
1723:United States
1721:
1719:
1716:
1714:
1711:
1709:
1706:
1704:
1701:
1699:
1696:
1694:
1691:
1689:
1686:
1684:
1681:
1679:
1676:
1674:
1671:
1669:
1666:
1664:
1661:
1659:
1656:
1654:
1651:
1649:
1646:
1644:
1641:
1639:
1636:
1634:
1631:
1629:
1626:
1624:
1621:
1619:
1616:
1614:
1611:
1609:
1606:
1604:
1601:
1599:
1596:
1594:
1591:
1589:
1586:
1584:
1581:
1579:
1576:
1574:
1571:
1569:
1566:
1564:
1561:
1559:
1556:
1554:
1551:
1549:
1546:
1544:
1541:
1539:
1536:
1534:
1531:
1529:
1526:
1524:
1521:
1519:
1516:
1514:
1511:
1509:
1506:
1504:
1501:
1499:
1496:
1494:
1491:
1489:
1486:
1484:
1481:
1479:
1476:
1474:
1471:
1469:
1466:
1464:
1461:
1460:
1459:
1458:
1453:
1448:
1445:
1443:
1440:
1438:
1435:
1434:
1433:
1432:
1429:All Countries
1427:
1422:
1417:
1416:
1409:
1406:
1404:
1401:
1399:
1396:
1394:
1391:
1389:
1386:
1384:
1383:Tolerance tax
1381:
1379:
1376:
1374:
1371:
1369:
1366:
1364:
1361:
1359:
1356:
1354:
1351:
1349:
1346:
1345:
1342:
1337:
1336:
1324:
1321:
1318:
1315:
1312:
1309:
1306:
1303:
1300:
1297:
1296:
1295:
1294:
1289:
1284:
1281:
1279:
1276:
1274:
1271:
1269:
1266:
1264:
1261:
1259:
1256:
1255:
1254:
1253:
1248:
1240:
1239:
1232:
1229:
1227:
1224:
1222:
1219:
1217:
1214:
1212:
1209:
1205:
1202:
1200:
1197:
1196:
1195:
1192:
1190:
1187:
1185:
1182:
1181:
1178:
1173:
1172:
1165:
1162:
1160:
1157:
1155:
1152:
1150:
1147:
1145:
1142:
1140:
1137:
1135:
1132:
1130:
1127:
1125:
1122:
1120:
1117:
1115:
1112:
1109:
1104:
1102:
1099:
1097:
1094:
1092:
1089:
1088:
1085:
1084:International
1080:
1079:
1072:
1069:
1067:
1064:
1062:
1059:
1057:
1054:
1052:
1049:
1045:
1042:
1040:
1037:
1035:
1031:
1028:
1026:
1023:
1021:
1018:
1017:
1016:
1012:
1009:
1007:
1004:
1002:
999:
997:
994:
992:
989:
987:
986:Resource rent
984:
982:
979:
977:
974:
972:
969:
967:
964:
962:
959:
957:
954:
952:
949:
947:
944:
942:
939:
937:
934:
932:
929:
927:
924:
920:
917:
915:
912:
910:
907:
905:
902:
900:
897:
895:
892:
890:
887:
886:
885:
882:
878:
875:
873:
870:
868:
865:
863:
860:
858:
855:
853:
850:
848:
845:
844:
843:
840:
838:
835:
831:
828:
826:
823:
821:
818:
816:
813:
811:
808:
806:
803:
801:
798:
797:
796:
793:
789:
786:
785:
784:
783:Capital gains
781:
777:
774:
772:
769:
767:
764:
763:
762:
759:
757:
754:
752:
749:
747:
744:
742:
739:
738:
735:
730:
729:
718:
715:
713:
710:
708:
705:
703:
702:Panama Papers
700:
698:
695:
693:
690:
688:
685:
683:
680:
676:
673:
671:
670:
666:
665:
664:
661:
660:
659:
658:
653:
648:
645:
643:
640:
638:
635:
633:
630:
627:
624:
622:
619:
617:
614:
613:
612:
611:
606:
601:
598:
596:
593:
591:
588:
586:
583:
580:
577:
575:
572:
570:
569:Tax inversion
567:
566:
565:
564:
559:
554:
551:
549:
546:
544:
541:
539:
536:
534:
531:
529:
526:
524:
521:
517:
514:
513:
512:
511:Tax avoidance
509:
508:
507:
506:
501:
496:
495:Noncompliance
491:
490:
483:
480:
478:
475:
473:
472:Tax collector
470:
468:
465:
463:
460:
458:
455:
453:
452:Tax residence
450:
448:
445:
443:
440:
438:
435:
433:
430:
428:
425:
423:
422:Revenue stamp
420:
418:
415:
414:
411:
406:
405:
394:
391:
389:
386:
384:
381:
379:
376:
374:
371:
370:
369:
368:
363:
358:
355:
353:
350:
348:
345:
343:
340:
338:
337:Tax incidence
335:
333:
332:Excess burden
330:
328:
325:
324:
323:
322:
317:
312:
307:
306:
299:
296:
294:
291:
289:
286:
284:
281:
279:
276:
274:
271:
269:
266:
264:
261:
259:
258:Tax incentive
256:
254:
253:Tax advantage
251:
249:
246:
244:
241:
239:
236:
234:
231:
229:
226:
224:
221:
219:
216:
214:
213:Tax threshold
211:
207:
204:
203:
202:
199:
197:
194:
192:
189:
187:
184:
182:
179:
177:
174:
173:
170:
165:
164:
161:
160:fiscal policy
158:An aspect of
157:
156:
152:
148:
147:
144:
140:
136:
135:
126:
123:
115:
104:
101:
97:
94:
90:
87:
83:
80:
76:
73: –
72:
68:
67:Find sources:
61:
57:
51:
50:
45:This article
43:
39:
34:
33:
30:
19:
2786:Transfer tax
2743:. Retrieved
2738:
2729:
2715:
2701:
2687:
2675:. Retrieved
2671:
2662:
2653:
2644:
2632:. Retrieved
2628:The Guardian
2626:
2616:
2599:
2587:. Retrieved
2573:
2560:
2548:. Retrieved
2544:
2535:
2523:. Retrieved
2519:
2510:
2501:
2492:
2480:. Retrieved
2476:
2467:
2455:. Retrieved
2451:
2442:
2430:. Retrieved
2417:
2405:. Retrieved
2400:
2388:
2379:
2370:
2361:
2352:
2333:
2305:
2299:
2286:Transfer tax
2263:
2259:
2256:mortgage tax
2255:
2248:transfer tax
2244:
2228:
2224:
2220:
2210:In the 2015
2209:
2206:
2195:
2191:transfer tax
2187:transfer tax
2184:
2162:
2150:
2139:
2106:
2096:
2093:Perum Peruri
2080:
2074:
2061:
2057:
2056:Stamp duty (
2055:
2038:
2030:
2027:
2023:
2015:
2000:
1998:21,739,130.
1984:incorporated
1977:
1952:
1931:
1923:
1901:indirect tax
1893:
1889:
1880:
1864:
1859:
1848:
1823:
1802:
1801:
1683:South Africa
1278:Joel Slemrod
946:Hypothecated
914:Sugary drink
814:
788:Expatriation
667:
585:Double Irish
548:Black market
393:Proportional
342:Laffer curve
327:Price effect
118:
112:January 2012
109:
99:
92:
85:
78:
71:"Stamp duty"
66:
54:Please help
49:verification
46:
29:
18:Stamp duties
2677:24 December
2550:27 February
2113:debit cards
1992:unit trusts
1698:Switzerland
1663:Philippines
1638:New Zealand
1633:Netherlands
1273:Ronen Palan
1011:User charge
830:Value-added
795:Consumption
707:Swiss Leaks
595:Single Malt
533:Tax shelter
523:Tax evasion
482:Tax farming
467:Tax shelter
383:Progressive
347:Optimal tax
248:Tax amnesty
243:Tax holiday
201:Tax bracket
186:Tax revenue
2775:Categories
2525:23 January
2482:22 January
2457:22 January
2315:0116414189
2292:References
2216:Buy to let
2198:Chancellor
1803:Stamp duty
1608:Kazakhstan
1493:Bangladesh
1488:Azerbaijan
1421:By country
1378:Temple tax
1348:Church tax
1231:ATA Carnet
1216:Free trade
1211:Tariff war
1139:Tax treaty
1020:Congestion
961:Land value
852:Eco-tariff
820:Television
776:Solidarity
756:Ad valorem
616:Tax havens
447:Tax shield
442:Tax refund
410:Collection
388:Regressive
263:Tax reform
82:newspapers
2634:25 August
2252:mortgages
2204:million.
2136:Singapore
2117:ATM cards
2081:e-meterai
2044:Indonesia
1937:Hong Kong
1833:Australia
1819:impressed
1688:Sri Lanka
1653:Palestine
1613:Lithuania
1578:Indonesia
1563:Hong Kong
1483:Australia
1473:Argentina
1341:Religious
1129:Spahn tax
1124:Tobin tax
976:Pigouvian
894:Cigarette
867:Severance
800:Departure
608:Locations
561:Corporate
543:Smuggling
311:Economics
233:Tax shift
228:Deduction
218:Exemption
2583:Archived
2432:14 April
2270:See also
1867:goodwill
1708:Tanzania
1673:Portugal
1648:Pakistan
1528:Colombia
1508:Bulgaria
1373:Leibzoll
1250:Academic
1243:Research
1061:Windfall
1001:Turnover
981:Property
931:Georgist
877:Stumpage
872:Steering
857:Landfill
837:Dividend
761:Aviation
751:Per unit
746:Indirect
437:Tax lien
373:Tax rate
352:Theories
206:Flat tax
169:Policies
143:Taxation
2745:24 July
2589:26 June
2407:15 June
2121:cheques
2107:In the
2103:Ireland
2089:QR code
2058:meterai
1877:Denmark
1811:cheques
1728:Uruguay
1628:Namibia
1623:Morocco
1588:Ireland
1568:Iceland
1553:Germany
1543:Finland
1538:Denmark
1533:Croatia
1478:Armenia
1468:Algeria
1463:Albania
1110:(CCCTB)
971:Payroll
926:General
919:Tobacco
889:Alcohol
825:Tourist
771:Landing
503:General
238:Tax cut
196:Tax law
96:scholar
2672:GOV.UK
2654:GOV.UK
2340:
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1928:Greece
1703:Taiwan
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1678:Russia
1668:Poland
1643:Norway
1593:Israel
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1548:France
1518:Canada
1503:Brazil
1498:Bhutan
1393:Kharaj
1301:(ITEP)
1204:Export
1199:Import
1194:Tariff
1184:Custom
1071:Wealth
996:Surtax
991:Single
966:Luxury
951:Income
884:Excise
847:Carbon
741:Direct
628:(OFCs)
581:(BEPS)
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2125:court
2035:India
1805:is a
1618:Malta
1603:Japan
1598:Italy
1573:India
1523:China
1408:Zakat
1403:Nisab
1398:Khums
1388:Jizya
1363:Tithe
1358:Teind
1319:(TJN)
1305:Oxfam
1177:Trade
1096:ATTAC
815:Stamp
810:Sales
805:Hotel
734:Types
103:JSTOR
89:books
2747:2012
2679:2021
2636:2011
2591:2013
2552:2015
2527:2016
2484:2016
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2338:ISBN
2310:ISBN
1996:HK$
1869:and
1849:The
1658:Peru
1583:Iran
1325:(US)
1313:(US)
1307:(UK)
1189:Duty
1039:Toll
1034:GNSS
1030:Road
1025:Fuel
936:Gift
904:Meat
600:CAIA
378:Flat
75:news
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2085:PDF
2064:).
1862:".
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