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Land Holding Companies Share Transfer Tax Law (2016 Revision).

Pays/Territoire
Îles Caïmanes (RU)
Type du document
Législation
Date
1976 (2015)
Source
FAO, FAOLEX
Source d'origine
Supplement No. 13 published with Extraordinary Gazette No. 69 of 2nd September, 2016.
Sujet
Terre et sols
Mot clé
Régime foncier Taxe/impôt Entité non-gouvernementale Transfert Commerce/industrie/sociétés
Aire géographique
Amériques, Caraïbes, Amérique latine et Caraïbes
Résumé

This Act concerns various matters concerning “land holding corporations” i.e. corporations, other than a charitable corporation and such other corporations as the Governor may by Notice published in the Gazette specify, which is the legal or beneficial owner of any land holding or of any equity capital of a land holding corporation. Land holding corporations, if not exempted under this Act from this requirement, shall provide, for tax purposes, the Financial Secretary with returns regarding any transfer of any equity capital of a land holding corporation.

Texte intégral
Anglais
Site web
www.caymanlandinfo.ky