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Comprehensive Analysis of Capital Gains Tax Liability

This in-depth publication offers a comprehensive examination of the capital gains tax liability provisions within their legal and administrative contexts. Written by an expert, the book delves into the specific requirements for the discharge of liability, the impact of the administrative view binding for the 2016 tax period, and the circumstances under which a mistake of law can absolve the liable party. Additionally, the relationship between liability and capital gains tax assessments, as well as the audit process, is critically analyzed. The study concludes with a constitutional perspective on liability.

Practical Relevance in Cum/Ex Transactions

The liability for capital gains tax has gained significant practical importance, particularly in the context of resolving Cum/Ex transactions. The state ensures its revenue through tax liability laws, affecting debtors of capital gains who are obligated to withhold and pay the tax on behalf of the creditor to the government. This book provides crucial insights into the often-underexplored legal ground for those liable for capital gains tax, addressing the imbalance between the attention given to employer obligations in income tax procedures and the less scrutinized role of counterparts in capital gains tax matters.

Target Audience and Key Benefits

This book is a valuable resource for tax consultants, teachers, and professionals in the field of tax law.

• Deep Insight: Gain a thorough understanding of capital gains tax liability and its legal implications.
• Practical Application: Apply the knowledge to real-world scenarios, especially in Cum/Ex transactions.
• Professional Development: Enhance your expertise in tax law and administrative procedures.

With its clear and detailed analysis, this book is an essential tool for anyone involved in tax law and finance.