"O Tannenbaum" (English version: "O Christmas Tree") is a Christmas carol of German origin. The song lyrics are said to date back to 1550. The best known version was written in 1924 by a Leipzig organist and composer.
Our tax system has historically incorporated the principle that the proceeds of crime remain taxable in the hands of the recipient, on the grounds that such proceeds remain "gross income" as defined.
Our "progressive" tax system has a regressive impact on your wallet if you have more than one income source.
The CGT treatment hinges on whether there a difference in rights between the old non-par shares and the new par value shares after conversion.
If you are a director, member, or manager, it could be you.
Transferring your property into your own name could change the interest you pay on your bond.
Now you can allocate current payments, reallocate past payments, and locate missing payments - all on-line.
Binding Private Ruling 107 outlines a scenario.