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Non-fill-in commercial-band translators may not be fed by satellite, according to FCC rule All U. Boosters must not interfere with the parent station in the community of license.

Licenses are automatically renewed with that of the parent station and do not require separate applications, although the renewal may be challenged with a petition to deny.

FM translator stations may use sequential numbered call signs consisting of K or W followed by a three-digit number through , corresponding to The format is similar to that used by numbered television translators, where the number refers to the permanent channel assignment.

The largest terrestrial radio-translator system in the U. Unlike FM radio, low-power television stations may operate as translators or originate their own programming.

Television channels have two digits, from 02 to 51 formerly 02 to 83 ; FM radio channels are numbered from An X after the number in these call signs does not indicate an experimental broadcasting license as it may in other services , since all 26 letters are used in the sequence.

When the sequence is exhausted, another letter is added. Numbered translator stations a format such as W70ZZ are typically low-power repeaters — often watts or less on FM and 1, watts or less on television.

The former translator band, UHF television channels 70 through 83 , was originally occupied primarily by low-powered translators. The combination of low power and high frequency limited broadcast range.

The band was reallocated to cellular telephone services during the s, with the handful of remaining transmitters moved to lower frequencies. These "satellite stations" do not have numbered call signs, and must operate in the same manner as other full-power broadcasters.

This simulcasting is generally not regulated by the FCC, except when a station owner seeks an exemption from requirements such as restrictions on owning several full-service stations in the same market, limits on overlap in coverage area between commonly-owned stations, or requirements that each full-service station have a local studio and a skeleton staff capable of originating programming locally.

These exemptions are normally justified on the basis of economic hardship, where a rural location unable to support a full-service originating station may be able to sustain a full-power re-broadcaster.

Some stations such as KVRR in Fargo, North Dakota are chains of as many as four full-power transmitters, each with its own call sign and license, covering a large, sparsely-populated region.

LPTV stations may also choose a four-letter call sign with an -LP suffix shared with low-power FM for analog or -LD for digital; this is generally done only if the station originates programming.

Digital LPTV stations have their digital RF channel numbers as part of their digital call sign, which may differ from the virtual channel the analog number.

Numbered broadcast translators which are moved to another frequency are normally issued new call signs to reflect the updated channel assignment.

This is not true of displaced translators using another frequency temporarily under a special technical authority. Although K55KD could retain its call sign while it was displaced temporarily to channel 57 to resolve interference to MediaFLO users, W 81 AA would have received a new call sign when channel 81 was deleted from the bandplan.

On the rare occasion that a station moves back to its original channel, it receives its old call sign which is not reused by another station.

Low-power television stations are not required to simulcast a digital signal, nor were they required to cease analog operation in June like full-power stations.

Full-power stations used for simulcasting another station were like other full-service TV broadcasters required to convert to digital in June The FCC defines "TV satellite stations" as "full-power broadcast stations authorized under Part 73 of the Commission's rules to re-transmit all or part of the programming of a parent station that is typically commonly owned.

Although no digital television mandates were forced on existing low-power television stations, Congress passed legislation in funding low-power stations which went digital by the conversion date or shortly thereafter.

Some low-power stations were forced to change frequency to accommodate full-power stations which moved to UHF or operated digital companion channels on UHF during the transition period.

By , low- and full-power channel 55 licensees were encouraged to relocate early to free spectrum for Qualcomm's MediaFLO transmitters.

Many transmitters on the original UHF 70—83 translator band had to move twice; channels 70—83 were lost to mobile phones in , followed by channels 52—69 between and Translators which received an analog over-the-air signal from a full-service television station for rebroadcast needed to convert their receiving equipment, like individual viewers used digital converter boxes.

Although the signal transmitted by the repeater may have remained analog, the uplink had to be changed. Some small translators operated by directly converting a parent station's signal to another frequency for rebroadcast, without any other local signal processing or demodulation.

By law, full-service local broadcasters are the primary occupants of the FM broadcast band; LPFM and translators are secondary occupants, with theoretically-equal status.

In practice, however, frequencies assigned to translators become unavailable to new LPFM stations or existing stations wishing to upgrade.

Broadcast translators for commercial stations are normally required to receive a signal from their parent full-service FM station over the air and re-transmit in the region covered by the main station, eliminating the need for a translator except where terrain shielding is a problem.

This restriction does not apply to non-commercial educational stations. Any non-commercial station, even one with no local or educational content, can apply for an unlimited number of translators to be fed by any means including satellite.

A FCC licensing window for new translator applications resulted in over 13, applications, [28] most from religious broadcasters.

Some broadcasters have taken advantage of FM translator regulations allowing non-commercial stations to feed distant translators with satellite -delivered programming hundreds or thousands of miles from the parent station's coverage area.

All other translators must be directly fed off the air, except for "fill-in" facilities in a primary station's service contour.

Translators may feed other translators, so it is possible to create small chains of translators fed from one distant station; if one translator failed, however, the network beyond the failed translator would go dark.

The number of applications overwhelmed the FCC, which issued an emergency hold order on new translator applications [31] until those already received were processed.

The rules change sparked a series of lawsuits known as Prometheus Radio v. Since the parent stations were owned by non-profit organizations and were on the non-commercial part of the spectrum, they were not required to have their translators receive their signal over the air.

Since "satcasting" translators are only permitted on the non-commercial part of the spectrum where LPFM stations do not exist , they do not threaten the ability of LPFM licensees to expand their facilities.

Proposed rules would revise the procedures by which nonprofit groups may apply for translators prohibiting more than a certain number of translator applications to be owned by any one entity , and the FCC modified its channel requirements for LPFM broadcasters to free channel space.

The ABC and SBS allow community-based relay transmitters to rebroadcast radio or television in areas which would otherwise have no service.

Since the earlys market aggregation, each television broadcaster uses multiple relays to provide consistent service throughout Australia's large markets.

Although each market is subdivided due to the legacy of previous commercial broadcasters Southern Cross Nine maintains two stations in the Victoria market: GLV and BCV , the only difference between these sub-markets in practice is news service and local advertising.

Except in major cities, all major television broadcasters use the same network of transmitters which may have dozens of relay stations in each market.

As a result, some areas have had trouble beginning digital or HD service due to problems with regional transmitters. Because most radio and television systems in Europe are national networks, the radio or television system in some countries can be considered a collection of relay stations in which each broadcaster uses a transmitter network developed by the public broadcaster or maintained through a government-funded authority to provide broadcast service to the entire nation.

In most parts of Asia, satellite is the preferred method of national signal coverage. Exceptions include Singapore which bans civilian ownership of satellite receivers and Malaysia, which only allows civilian ownership of receivers provided by Astro.

Terrestrially, the scenario is similar to Europe's; the systems are considered national networks, and are a collection of relay stations maintained by a government-funded authority.

In Japan, however, television stations are owned and operated by networks or are affiliates owned by other media companies. From Wikipedia, the free encyclopedia.

Redirected from Broadcast translator. Broadcast transmitter which repeats the signal of a radio or television station to an area not covered by the originating station.

For other uses, see Relay disambiguation and Repeater disambiguation. Airborne radio relay Amateur radio repeater Call signs in North America Communications satellite Cellular repeater Microwave radio relay Repeater Radio repeater Shortwave relay station Transmitter station Television transmitter.

Archived from the original on March 5, Retrieved December 17, Federal Telecommunications Institute. I 10—1—07 Edition " pdf.

Retrieved March 6, Phone Scoop. Archived from the original on January 9, Archived from the original on May 16, Archived from the original on February 15, Columbia Journalism Review.

Archived from the original on December 16, Archived from the original on January 25, Archived from the original on August 21, February 23, Archived from the original on January 13, March 3, Archived from the original on February 10, Archived from the original on October 17, Retrieved Archived from the original PDF on February 8, Archived from the original on January 21, Retrieved June 1, December 13, Archived from the original on March 3, Archived from the original on February 8, Australia: ABC.

Coaxial cable Fiber-optic communication optical fiber Free-space optical communication Molecular communication Radio waves wireless Transmission line data transmission circuit telecommunication circuit.

STT in India is currently between 0. Now, from F. In respect of Immovable property, the holding period has been reduced to 2 years to be eligible to Long term capital gain.

Whereas, many other capital investments like Jewellery etc. Gains made where the asset was originally purchased before attract indexation relief the cost of the asset can be multiplied by a published factor to reflect inflation.

Purchases made before Jan 1 will have been in the Irish currency of the time, the Irish Punt. When indexing such values to present value, they firstly need to be converted to Euro by multiplying by 1.

Tax on capital gains arising in the first eleven months of the year must be paid by 15 December, and tax on capital gains arising in the last month of the year must be paid by the following 31 January.

Capital gains tax of corporate income tax In Japan, there were two options for paying tax on capital gains from the sale of listed stocks.

Many traders in Japan used both systems, declaring profits on the Withholding Tax system and losses as taxable income, minimizing the amount of income tax paid.

Losses can be carried forward for 3 years. Starting in , losses can alternatively be deducted from dividend income declared as "Separate Income" since the tax rate on both categories is equal i.

Aggregating profits and dividends to reach a single figure taxed at the same rate is fairly innovative. Capital gains taxes were abolished in Kenya in in order to spur growth in the securities and property market.

The Kenyan Parliament passed a motion in August to reintroduce capital gains tax in January [32] and "is expected to increase the cost of land transaction as investors pass on the cost to buyers.

The tax will also affect those investing in shares and debt in the capital markets. As of 1 January , the capital gains made on the disposal of shares are exempt from the corporate income tax.

If loss is incurred upon sale, it will not be deductible. To apply exemption, there are no restrictions on minimal holding period or shareholding.

The exemption, however, does not apply on gain from sale of shares in entities located in the black-listed tax haven countries.

Similarly, gains on disposal of securities quoted on the regulated markets of the EU or EEA countries and investment certificates in EU and EEA open-end investment funds are exempt from taxation in Latvia.

The inbound dividends are not taxed in the hands of Latvian company except, the dividends received from the low-tax jurisdiction.

Gains from sale of real estate are exempt if the property is owned for more than 3 years before sale. These tax exemptions will cease to be valid on 1 January for annual gains of over 10, LTL.

There is no capital gains tax for equities in Malaysia. Malaysia used to have a capital gains tax on real estate but the tax was repealed in April However, a real property gains tax RPGT has been introduced in Malaysia has imposed capital gain tax on share options and share purchase plan received by employee starting year For those trading professionally buying and selling securities frequently to obtain an income for living as "traders", this will be considered income subject to personal income tax rates.

Under the Moldovan Tax Code a capital gain is defined as the difference between the acquisition and the disposition price of the capital asset.

Only this difference i. Not all types of assets are "capital assets". Capital assets include: real estate; shares; stakes in limited liability companies etc.

Capital gains generally are exempt from tax. Taxable income under Box 2 category includes dividends and capital gains from a substantial shareholding.

Box 3: taxable income from savings and investments viz. This will be raised to a threshold of In general an individual will not have to pay tax on capital gains.

So if the main residence is sold or shares are sold the profit is not taxable. This is different if the transaction s exceed s normal asset management.

In that case the capital gain is treated as income from other activities or even business income. Relevant are: the number of transactions - the more transactions the sooner it is assumed that activities exceed normal asset management specific knowledge of the individual - if the individual is a professional trader, the personal transactions will be seen as taxable income sooner than if the individual doesn't have specific knowledge or experience.

So it depends on the actual facts and circumstances how the capital gain is treated. Even judges do not always decide the same.

New Zealand has no capital gains tax, however income tax may be charged on profits from the sale of personal property and land that was acquired for the purposes of resale.

Generally profits from frequent stock trading aka day trading will be deemed taxable income. In a speech delivered on 3 June , then New Zealand Treasury Secretary John Whitehead called for a capital gains tax to be included in reforms to New Zealand's taxation system.

On 17 May , the Fifth National Government announced it would tighten rules for taxing profits on the sale of property. From 1 October , any person selling a residential property within two years of purchase would be taxed on the profits at their marginal income tax rate.

The seller's main home would be exempt, as well as properties inherited from deceased estates or transferred as part of a relationship settlement.

To help enforcement, all buyers would need to supply their IRD number at settlement. In mid-February , the Labour-led Coalition government 's independent Tax Working Group recommended implementing a capital gains tax in order to lower the personal tax rate and to target "polluters.

Gains from certain investment vehicles like stocks and bonds are multiplied by 1. In most cases, there is no capital gains tax on profits from sale of your principal home.

This tax was introduced in through a reform that eliminated the "RISK-system", which intended to avoid the double taxation of capital.

The new shareholder model, introduced in , aims to reduce the difference in taxation of capital and labor by taxing dividends beyond a certain level as ordinary income.

This means that focus was moved from capital to individuals and their level of income. This system also introduced a deductible allowance equal to the share's acquisition value times the average rate for Treasury bills with a 3-month period adjusted for tax.

Shielding interest shall secure financial neutrality in that it returns the taxpayer what he or she alternatively would have achieved in a safe, passive capital placement exempt from additional taxation.

The main purpose of the allowance is to prevent adverse shifts in investment and corporate financing structure as a result of the dividend tax.

According to the papers explaining the new policy, a dividend tax without such shielding could push up the pressures on the rate of return on equity investments and lead Norwegian investors from equities to bonds, property etc.

While the Capital Gain Tax is imposed on the gains presumed to have been realized by the seller from the sale, exchange, or other disposition of capital assets located in the Philippines, including other forms of conditional sale, the Documentary Stamp Tax is imposed on documents, instruments, loan agreements and papers evidencing the acceptance, assignment, sale or transfer of an obligation, rights, or property incident thereto.

These two taxes are imposed on the actual price the property has been sold, or on its current Market Value, or on its Zonal Value whichever is higher.

Zonal valuation in the Philippines is set by its tax collecting agency, the Bureau of Internal Revenue. Most often, real estate transactions in the Philippines are being sealed higher than their corresponding Market and Zonal values.

As a standard process, the Capital Gain Tax is paid for by the seller, while the Documentary Stamp is paid for by the buyer.

However, either of the two parties may pay both taxes depending on the agreement they entered into. Tax Rates: [57] For real property. It includes: selling stocks, bonds, mutual funds shares and also interests from bank deposits.

There is a capital gains tax on sale of home and property. Any capital gain mais-valia arising is taxable as income. Proven costs that have increased the value during the last five years can be deducted.

The capital gain which arises on the sale of own homes or residences, which are the elected main residence of the taxpayer or his family, is tax free if the total profit on sale is reinvested in the acquisition of another home, own residence or building plot in Portugal.

In and Portuguese corporations changed their capital structure by increasing the weight of equity capital. This was particularly notorious on quoted companies.

In these two years, the government set up a large number of tax incentives to promote equity capital and to encourage the quotation on the Lisbon Stock Exchange.

Until , for stock held for more than twelve months the capital gain was exempt. Investment funds, banks and corporations are exempted of capital gain tax over stock.

Next year [ which? It also applies for real estate transactions but only if the property is sold less than three years from the date it was acquired.

There is no separate tax on capital gains; rather, gains or gross receipt from sale of assets are absorbed into income tax base. Individuals pay tax at a tax rate of This portion of the net gain will be taxed at their marginal tax rate.

The annual individual and special trust exemption is R40 Exchange traded funds are exempt from any trade tax.

Currently there is no capital gains tax in Sri Lanka. There is no capital gains tax in Switzerland for natural persons on trades of securities.

An exception are persons considered to be "professional traders", which are treated as self-employed persons for tax purposes: capital gains are taxed as company income, taxed at corporate rates, and additionally social contributions AHV, currently at However such a status is rather infrequent, the decision is made on a case by case basis by the tax authorities.

A set of safe heaven criteria were formulated in which guarantee a negative status: [62]. Capital gains tax is levied on the sale of real estate property in all cantons.

Taxation rules vary significantly by canton. For natural persons, the tax generally follows a separate progression from income taxes, diminishes with number of years held, and often can be postponed in cases like inheritance or for buying a replacement home.

The tax is levied by canton or municipality only; there is no tax at the federal level. However, natural persons involved in real estate trading in a professional manner may be treated as self-employed and taxed at higher rates similarly to a company and, additionally, social contributions would then need to be paid.

For companies, capital gains are taxed as ordinary income at the federal level, and at the cantonal and municipal level, depending on the canton, either as ordinary income or at a special lower tax progression, as for natural persons.

There is no separate capital gains tax in Taiwan. Capital gains are usually taxed as ordinary income. Prior to January 1st, , there was a capital gains tax on securities.

There is no separate capital gains tax in Thailand. If capital gains arise outside of Thailand it is not taxable. All earned income in Thailand from capital gains is taxed the same as regular income.

However, if individual earns capital gain from security in the Stock Exchange of Thailand, it is exempted from personal income tax.

Uganda taxes capital gains as part of gross income. Ukraine introduced capital-gains taxes on property sales from 1 January Authorities in the UAE have reported considering the introduction of capital-gains taxes on property transactions and on property-based securities.

This led to property developers deliberately leaving office blocks empty so that a rental income could not be established and greater capital gains made.

There are exceptions such as for principal private residences, holdings in ISAs or gilts. Certain other gains are allowed to be rolled over upon re-investment.

Investments in some start up enterprises are also exempt from CGT. Shares in companies with trading properties are eligible for entrepreneurs' relief , but not investment properties.

Every individual has an annual capital gains tax allowance: gains below the allowance are exempt from tax, and capital losses can be set against capital gains in other holdings before taxation.

All individuals are exempt from tax up to a specified amount of capital gains per year. Companies are subject to corporation tax on their "chargeable gains" the amounts of which are calculated along the lines of capital gains tax in the United Kingdom.

Companies cannot claim taper relief, but can claim an indexation allowance to offset the effect of inflation.

This is effectively a form of UK participation exemption. Almost all of the corporation tax raised on chargeable gains is paid by life assurance companies taxed on the I minus E basis.

The rules governing the taxation of capital gains in the United Kingdom for individuals and companies are contained in the Taxation of Chargeable Gains Act This new single rate would replace the individual's marginal Income Tax rate of tax for CGT purposes.

The changes were introduced, at least in part, because the UK government felt that private equity firms were making excessive profits by benefiting from overly generous taper relief on business assets.

The changes were criticised by a number of groups including the Federation of Small Businesses , who claimed that the new rules would increase the CGT liability of small businesses and discourage entrepreneurship in the UK.

In the United States, with certain exceptions, individuals and corporations pay income tax on the net total of all their capital gains. Short-term capital gains are taxed at a higher rate: the ordinary income tax rate.

The tax rate for individuals on "long-term capital gains", which are gains on assets that have been held for over one year before being sold, is lower than the ordinary income tax rate, and in some tax brackets there is no tax due on such gains.

See progressive tax. The law allows for individuals to defer capital gains taxes with tax planning strategies such as the structured sale ensured installment sale , charitable trust CRT , installment sale, private annuity trust , a exchange , or an opportunity zone.

The United States, unlike almost all other countries, taxes its citizens with some exceptions [79] on their worldwide income no matter where in the world they reside.

Although there are some offshore bank accounts that advertise as tax havens, U. Depending on the specifics of national tax law, taxpayers may be able to defer, reduce, or avoid capital gains taxes using the following strategies:.

From Wikipedia, the free encyclopedia. Tax on investment profits. This article has multiple issues. Please help improve it or discuss these issues on the talk page.

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February Learn how and when to remove this template message. Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr.

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May Learn how and when to remove this template message. Main article: Taxation in Iceland. This section needs to be updated. August Main article: Capital gains tax in the United States.

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Jan Delay Vermögen Video

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These stations are used in television and radio to cover areas such as valleys or rural villages which are not adequately covered by a station's main signal.

They can also be used to expand market coverage by duplicating programming on another band. Relays which broadcast within or near the parent station's coverage area on the same channel or frequency are known in the U.

Signals from the stations may interfere with each other without careful antenna design. Radio interference can be avoided by using atomic time , obtained from GPS satellites , to synchronize co-channel stations in a single-frequency network.

Analog television stations cannot have same-channel boosters unless opposite perpendicular polarization is used, due to video synchronization issues such as ghosting.

In the U. A distributed transmission system DTS or DTx uses several medium-power stations usually digital on the same frequency to cover a broadcast area, rather than one high-power station with repeaters on a different frequency.

A distributed transmission system would have stringent synchronization requirements, requiring each transmitter to receive its signal from a central source for broadcast at a GPS-synchronized time.

A DTS does not use broadcast repeaters in the conventional sense, since they cannot receive a signal from a main terrestrial broadcast transmitter for rebroadcast; to do so would introduce a re-transmission delay destroying the required synchronization, causing interference between transmitters.

Although boosters or DTS cause all relay stations to appear as one signal, they require careful engineering to avoid interference. Some licensed stations simulcast another station.

Relay stations in name only, they are generally licensed like any other station. Although this is unregulated in the U. The stations often cover large, sparsely populated regions or operate as statewide non-commercial educational radio and television systems.

A television re-broadcaster often sells local or regional advertising for broadcast only on the local transmitter, and may air a limited amount of programming distinct from its parent station.

Some "semi-satellites" broadcast local news or separate news segments during part of the newscast. FM translator stations, only permitting it on fully licensed stations.

In some cases, a semi-satellite is a formerly autonomous full-service station which is programmed remotely through centralcasting or broadcast automation to avoid the cost of a local staff.

A financially weak privately owned broadcaster in a small market can become a de facto semi-satellite by gradually curtailing local production and relying on a commonly owned station in a larger city for programming; WWTI in Watertown, New York relies on WSYR-TV in this manner.

Broadcast automation allows the substitution of syndicated programming or digital subchannel content which the broadcaster was unable to obtain for both cities.

If programming from the parent station must be removed or substituted due to local sports blackouts , the modified signal is that of a semi-satellite station.

Most broadcasters outside North America and Brazil maintain a national network, and use relay transmitters to provide service to a region or nation.

Compared with other types of relays, the transmitter network is often created and maintained by an independent authority funded with television license fees ; several major broadcasters use the same transmitters.

A state or province establishes an educational station and extends it with several full-power transmitters to cover the entire jurisdiction, with no capability for local-programming origination.

A television re-broadcaster may sell local or regional advertising for broadcast only on the local transmitter.

Rarely, they may air limited programming distinct from their parent station. Some "semi-satellites" broadcast local newscasts or separate news segments in part of a newscast.

There is no strict rule for the call sign of a television re-broadcaster. The latter type officially includes the television station's "-TV" suffix between the call sign and the number, although it is often omitted from media directories.

The numbers are usually applied sequentially, beginning with "1", and denote the chronological order in which the station's rebroadcast transmitters began operation.

A broadcaster cannot mix the numbering systems under a single call sign; the transmitters are numbered sequentially or by their analogue channel.

If sequential numbering reaches 99 such as TVOntario 's former broadcast transmitters , the next transmitter is assigned a new call sign and numbered "1".

Digital re-broadcasters may be numbered by the TV channel number of the analogue signal they replaced. Re-broadcasters of this type are numbered sequentially in the order they were licensed by the CRTC, and their call signs are unrelated to the parent station or other re-broadcasters.

A station's re-broadcasters are not necessarily named in the same manner; CBLT had re-transmitters with their own call signs some used CBLT followed by a number, and some used CH numbers.

Private commercial broadcasters operate full-power re-broadcasters to obtain "must carry" status on cable television systems.

Transmitters in small markets with one or no originating stations were, in most cases, not required to convert to digital even if operating at full power.

Transmitters broadcasting on UHF channels 52—69 were required to vacate the channels by August 31, ; some such as a CKWS-TV re-transmitter in Brighton, Ontario and three TVOntario sites went digital as part of a move to a lower frequency but do not provide high-definition television , digital subchannels or any functions beyond that of the original analogue site.

Like a TV station, a radio re-broadcaster may have a distinct call sign or use the call sign of the originating station followed by a numeric suffix.

The numeric suffix, however, is always sequential. A broadcaster is limited to two stations on one band in a market, but a possible means to obtain a third FM signal in-market is to use a re-broadcaster of the AM station to move the signal to low-power FM.

Low-power radio re-broadcasters may have a call sign consisting of "VF" followed by four numbers; however, a call sign of this type may also denote a low-power station which originates its own programming.

Some stations licensed under the CRTC's experimental-broadcasting guidelines, a special class of short-term license similar to special temporary authority sometimes granted to newer campus and community radio operations, may have a call sign consisting of three letters from anywhere in Canada's ITU -prefix range followed by three digits such as CFU or VEK Other stations in this license class have been assigned conventional Cxxx call signs.

In Mexico , translator and booster stations are given the call sign of the parent station. Most television stations in Mexico are operated as repeaters of the networks they broadcast.

Televisa and Azteca maintain two national networks apiece. Televisa's Canal de las Estrellas network includes stations the most in Mexico , and Azteca's networks have 88 and 91 stations.

Azteca's stations in larger cities may include local news and a limited amount of regional content; Televisa prefers to use its non-national Gala TV network and Televisa Regional stations as outlets for local production.

A number of translators also serve areas with little or no signal in their defined coverage area, known as equipos complementarios de zona de sombra English: shadow channels.

Most shadow channels air the same programming as their parent station. There are two main national networks of non-commercial TV stations in Mexico.

Operating 13 transmitters, it airs its programs under a contract with the Quintana Roo state network. The SPR transmitters are almost exclusively in cities where the IPN never built stations, and carry Canal Once as one of the five educational networks in the multiplex of the digital station.

Twenty-six of Mexico's 32 states also own and operate television services, and 16 use more than one transmitter. The largest by number of stations is Telemax , Sonora 's state network, with 59 transmitters.

Many state-network transmitters broadcast at a low effective radiated power ERP. A few stations are owned by municipalities or translator associations.

Like state networks, they transmit at very low power. Transmitters re-broadcasting Mexico City stations to Baja California and other communities along the Pacific coast normally operate on a two-hour delay behind the originating station; there is a one-hour delay in Sonora , and Quintana Roo one hour ahead of central Mexico in receives programs one hour later than they are broadcast to most of the rest of Mexico.

Ten to 15 FM shadow channels exist, and they are required to be co-channel with the stations they re-transmit.

Quintana Roo has the most FM shadow channels seven , about half the national total. In July , the basic FCC regulations concerning translators were: [6].

There is one way programming may differ between a main station and an FM translator: an HD Radio signal may contain digital subchannels with different programming from the main analogue channel, and a translator may broadcast programming from the originating station's HD2 subchannel as the translator's main analogue signal.

It is legally an FM repeater of an FM station, although each signal would be heard with unique content by users with analogue FM radio receivers.

Commercial stations may own their translators or boosters when the translator or booster is in the parent station's primary service contour; they can only fill in where terrain blocks the signal.

Boosters may only be owned by the primary station; translators outside a primary station's service contour cannot be owned by or receive financial support from the primary station.

Most translators operate by receiving the main station's on-air signal with a directional antenna and sensitive receiver and re-transmitting the signal.

They may not transmit in the FM reserved band from 88 to 92 MHz , where only non-commercial stations are allowed. Non-commercial stations may broadcast in the commercial portion of the band, however.

Unlike commercial stations, they can relay programming to translators via satellite if the translators are in the reserved band.

Translators in the commercial band may only be fed by a direct on-air signal from another FM station or translator. Non-fill-in commercial-band translators may not be fed by satellite, according to FCC rule All U.

Boosters must not interfere with the parent station in the community of license. Licenses are automatically renewed with that of the parent station and do not require separate applications, although the renewal may be challenged with a petition to deny.

FM translator stations may use sequential numbered call signs consisting of K or W followed by a three-digit number through , corresponding to The format is similar to that used by numbered television translators, where the number refers to the permanent channel assignment.

The largest terrestrial radio-translator system in the U. Unlike FM radio, low-power television stations may operate as translators or originate their own programming.

Television channels have two digits, from 02 to 51 formerly 02 to 83 ; FM radio channels are numbered from An X after the number in these call signs does not indicate an experimental broadcasting license as it may in other services , since all 26 letters are used in the sequence.

When the sequence is exhausted, another letter is added. Numbered translator stations a format such as W70ZZ are typically low-power repeaters — often watts or less on FM and 1, watts or less on television.

The former translator band, UHF television channels 70 through 83 , was originally occupied primarily by low-powered translators. The combination of low power and high frequency limited broadcast range.

The band was reallocated to cellular telephone services during the s, with the handful of remaining transmitters moved to lower frequencies.

These "satellite stations" do not have numbered call signs, and must operate in the same manner as other full-power broadcasters.

This simulcasting is generally not regulated by the FCC, except when a station owner seeks an exemption from requirements such as restrictions on owning several full-service stations in the same market, limits on overlap in coverage area between commonly-owned stations, or requirements that each full-service station have a local studio and a skeleton staff capable of originating programming locally.

These exemptions are normally justified on the basis of economic hardship, where a rural location unable to support a full-service originating station may be able to sustain a full-power re-broadcaster.

Egypt exempt bonus shares from a new 10 percent capital gains tax on profits made on the stock market as the country's Finance Minister Hany Dimian said on 30 May , and distributions of bonus shares will be exempt from the taxes, and the new tax will not be retroactive.

There is no separate capital gains tax in Estonia. Resident natural persons that have investment account can realise capital gains on some classes of assets tax free until withdrawal of funds from the investment account.

For resident legal persons includes partnerships no tax is payable for realising capital gain or receiving any other type of income , but only on payment of dividends, payments from capital exceeding contributions to capital and payments not related to business.

However, capital gains from the sale of residential homes is tax-free after two years of residence, with certain limitations.

For residents, there are now two options for treating capital gains shares, bonds, interests, etc.. The second option is to opt for the former treatment whereby gains are taxed at The following year, 6.

If shares are held in a special account called a PEA , the gain is subject only to "social contributions" The gain realized on the sale of a principal residence is not taxable.

A gain realized on the sale of other real estate held at least 30 years, however, is not taxable, although this will become subject to There is a sliding scale for non principal residence property owned for between 22 and 30 years.

Non-residents are generally taxable on capital gains realized on French real estate and on some French financial instruments, subject to any applicable double tax treaty.

Social security taxes, however, are not usually payable by non-residents. A French tax representative will be mandatory if you are non-resident and you sell a property for an amount over In January , Germany introduced a very strict capital gains tax called Abgeltungsteuer in German for shares, funds, certificates, bank interest rates etc.

Capital gains tax only applies to financial instruments shares, bonds etc. Instruments bought before this date are exempt from capital gains tax assuming that they have been held for at least 12 months , even if they are sold in or later, barring a change of law.

Certificates are treated specially, and only qualify for tax exemption if they have been bought before 15 March Real estate continues to be exempt from capital gains tax if it has been held for more than ten years.

Deductions of expenses such as custodian fees, travel to annual shareholder meetings, legal and tax advice, interest paid on loans to buy shares, etc.

In general Hong Kong has no capital gains tax. However, employees who receive shares or options as part of their remuneration are taxed at the normal Hong Kong income tax rate on the value of the shares or options at the end of any vesting period less any amount that the individual paid for the grant.

If part of the vesting period is spent outside Hong Kong then the tax payable in Hong Kong is pro-rated based on the proportion of time spent working in Hong Kong.

Therefore, it is possible depending on the country of origin for employees moving to Hong Kong to pay full income tax on vested shares in both their country of origin and in Hong Kong.

Similarly, an employee leaving Hong Kong can incur double taxation on the unrealized capital gains of their vested shares. The Hong Kong taxation of capital gains on employee shares or options that are subject to a vesting period, is at odds with the treatment of unrestricted shares or options which are free of capital gains tax.

For those who do trading professionally buying and selling securities frequently to obtain an income for living as "traders", this will be considered income subject to personal income tax rates.

This includes: selling stocks, bonds, mutual funds shares and also interests from bank deposits. Since January , Hungarian citizens can open special "long-term" accounts.

As of , equities listed on recognised stock exchange are considered long term capital if the holding period is one year or more.

Until 31 January , all Long term capital gains from equities were exempt as per section 10 38 if shares are sold through recognized stock exchange and Securities Transaction Tax STT is paid on the sale.

STT in India is currently between 0. Now, from F. In respect of Immovable property, the holding period has been reduced to 2 years to be eligible to Long term capital gain.

Whereas, many other capital investments like Jewellery etc. Gains made where the asset was originally purchased before attract indexation relief the cost of the asset can be multiplied by a published factor to reflect inflation.

Purchases made before Jan 1 will have been in the Irish currency of the time, the Irish Punt. When indexing such values to present value, they firstly need to be converted to Euro by multiplying by 1.

Tax on capital gains arising in the first eleven months of the year must be paid by 15 December, and tax on capital gains arising in the last month of the year must be paid by the following 31 January.

Capital gains tax of corporate income tax In Japan, there were two options for paying tax on capital gains from the sale of listed stocks.

Many traders in Japan used both systems, declaring profits on the Withholding Tax system and losses as taxable income, minimizing the amount of income tax paid.

Losses can be carried forward for 3 years. Starting in , losses can alternatively be deducted from dividend income declared as "Separate Income" since the tax rate on both categories is equal i.

Aggregating profits and dividends to reach a single figure taxed at the same rate is fairly innovative.

Capital gains taxes were abolished in Kenya in in order to spur growth in the securities and property market.

The Kenyan Parliament passed a motion in August to reintroduce capital gains tax in January [32] and "is expected to increase the cost of land transaction as investors pass on the cost to buyers.

The tax will also affect those investing in shares and debt in the capital markets. As of 1 January , the capital gains made on the disposal of shares are exempt from the corporate income tax.

If loss is incurred upon sale, it will not be deductible. To apply exemption, there are no restrictions on minimal holding period or shareholding.

The exemption, however, does not apply on gain from sale of shares in entities located in the black-listed tax haven countries.

Similarly, gains on disposal of securities quoted on the regulated markets of the EU or EEA countries and investment certificates in EU and EEA open-end investment funds are exempt from taxation in Latvia.

The inbound dividends are not taxed in the hands of Latvian company except, the dividends received from the low-tax jurisdiction.

Gains from sale of real estate are exempt if the property is owned for more than 3 years before sale. These tax exemptions will cease to be valid on 1 January for annual gains of over 10, LTL.

There is no capital gains tax for equities in Malaysia. Malaysia used to have a capital gains tax on real estate but the tax was repealed in April However, a real property gains tax RPGT has been introduced in Malaysia has imposed capital gain tax on share options and share purchase plan received by employee starting year For those trading professionally buying and selling securities frequently to obtain an income for living as "traders", this will be considered income subject to personal income tax rates.

Under the Moldovan Tax Code a capital gain is defined as the difference between the acquisition and the disposition price of the capital asset.

Only this difference i. Not all types of assets are "capital assets". Capital assets include: real estate; shares; stakes in limited liability companies etc.

Capital gains generally are exempt from tax. Taxable income under Box 2 category includes dividends and capital gains from a substantial shareholding.

Box 3: taxable income from savings and investments viz. This will be raised to a threshold of In general an individual will not have to pay tax on capital gains.

So if the main residence is sold or shares are sold the profit is not taxable. This is different if the transaction s exceed s normal asset management.

In that case the capital gain is treated as income from other activities or even business income. Relevant are: the number of transactions - the more transactions the sooner it is assumed that activities exceed normal asset management specific knowledge of the individual - if the individual is a professional trader, the personal transactions will be seen as taxable income sooner than if the individual doesn't have specific knowledge or experience.

So it depends on the actual facts and circumstances how the capital gain is treated. Even judges do not always decide the same. New Zealand has no capital gains tax, however income tax may be charged on profits from the sale of personal property and land that was acquired for the purposes of resale.

Generally profits from frequent stock trading aka day trading will be deemed taxable income. In a speech delivered on 3 June , then New Zealand Treasury Secretary John Whitehead called for a capital gains tax to be included in reforms to New Zealand's taxation system.

On 17 May , the Fifth National Government announced it would tighten rules for taxing profits on the sale of property.

From 1 October , any person selling a residential property within two years of purchase would be taxed on the profits at their marginal income tax rate.

The seller's main home would be exempt, as well as properties inherited from deceased estates or transferred as part of a relationship settlement.

To help enforcement, all buyers would need to supply their IRD number at settlement. In mid-February , the Labour-led Coalition government 's independent Tax Working Group recommended implementing a capital gains tax in order to lower the personal tax rate and to target "polluters.

Gains from certain investment vehicles like stocks and bonds are multiplied by 1. In most cases, there is no capital gains tax on profits from sale of your principal home.

This tax was introduced in through a reform that eliminated the "RISK-system", which intended to avoid the double taxation of capital.

The new shareholder model, introduced in , aims to reduce the difference in taxation of capital and labor by taxing dividends beyond a certain level as ordinary income.

This means that focus was moved from capital to individuals and their level of income. This system also introduced a deductible allowance equal to the share's acquisition value times the average rate for Treasury bills with a 3-month period adjusted for tax.

Shielding interest shall secure financial neutrality in that it returns the taxpayer what he or she alternatively would have achieved in a safe, passive capital placement exempt from additional taxation.

The main purpose of the allowance is to prevent adverse shifts in investment and corporate financing structure as a result of the dividend tax.

According to the papers explaining the new policy, a dividend tax without such shielding could push up the pressures on the rate of return on equity investments and lead Norwegian investors from equities to bonds, property etc.

While the Capital Gain Tax is imposed on the gains presumed to have been realized by the seller from the sale, exchange, or other disposition of capital assets located in the Philippines, including other forms of conditional sale, the Documentary Stamp Tax is imposed on documents, instruments, loan agreements and papers evidencing the acceptance, assignment, sale or transfer of an obligation, rights, or property incident thereto.

These two taxes are imposed on the actual price the property has been sold, or on its current Market Value, or on its Zonal Value whichever is higher.

Zonal valuation in the Philippines is set by its tax collecting agency, the Bureau of Internal Revenue.

Most often, real estate transactions in the Philippines are being sealed higher than their corresponding Market and Zonal values.

As a standard process, the Capital Gain Tax is paid for by the seller, while the Documentary Stamp is paid for by the buyer.

However, either of the two parties may pay both taxes depending on the agreement they entered into. Tax Rates: [57] For real property.

It includes: selling stocks, bonds, mutual funds shares and also interests from bank deposits. There is a capital gains tax on sale of home and property.

Any capital gain mais-valia arising is taxable as income. Proven costs that have increased the value during the last five years can be deducted.

The capital gain which arises on the sale of own homes or residences, which are the elected main residence of the taxpayer or his family, is tax free if the total profit on sale is reinvested in the acquisition of another home, own residence or building plot in Portugal.

In and Portuguese corporations changed their capital structure by increasing the weight of equity capital. This was particularly notorious on quoted companies.

In these two years, the government set up a large number of tax incentives to promote equity capital and to encourage the quotation on the Lisbon Stock Exchange.

Until , for stock held for more than twelve months the capital gain was exempt. Investment funds, banks and corporations are exempted of capital gain tax over stock.

Next year [ which? It also applies for real estate transactions but only if the property is sold less than three years from the date it was acquired.

There is no separate tax on capital gains; rather, gains or gross receipt from sale of assets are absorbed into income tax base. Individuals pay tax at a tax rate of This portion of the net gain will be taxed at their marginal tax rate.

The annual individual and special trust exemption is R40 Exchange traded funds are exempt from any trade tax. Currently there is no capital gains tax in Sri Lanka.

There is no capital gains tax in Switzerland for natural persons on trades of securities. An exception are persons considered to be "professional traders", which are treated as self-employed persons for tax purposes: capital gains are taxed as company income, taxed at corporate rates, and additionally social contributions AHV, currently at However such a status is rather infrequent, the decision is made on a case by case basis by the tax authorities.

A set of safe heaven criteria were formulated in which guarantee a negative status: [62]. Capital gains tax is levied on the sale of real estate property in all cantons.

Taxation rules vary significantly by canton. For natural persons, the tax generally follows a separate progression from income taxes, diminishes with number of years held, and often can be postponed in cases like inheritance or for buying a replacement home.

The tax is levied by canton or municipality only; there is no tax at the federal level. However, natural persons involved in real estate trading in a professional manner may be treated as self-employed and taxed at higher rates similarly to a company and, additionally, social contributions would then need to be paid.

For companies, capital gains are taxed as ordinary income at the federal level, and at the cantonal and municipal level, depending on the canton, either as ordinary income or at a special lower tax progression, as for natural persons.

There is no separate capital gains tax in Taiwan. Capital gains are usually taxed as ordinary income. Prior to January 1st, , there was a capital gains tax on securities.

There is no separate capital gains tax in Thailand. If capital gains arise outside of Thailand it is not taxable. All earned income in Thailand from capital gains is taxed the same as regular income.

However, if individual earns capital gain from security in the Stock Exchange of Thailand, it is exempted from personal income tax.

Uganda taxes capital gains as part of gross income. Ukraine introduced capital-gains taxes on property sales from 1 January Authorities in the UAE have reported considering the introduction of capital-gains taxes on property transactions and on property-based securities.

This led to property developers deliberately leaving office blocks empty so that a rental income could not be established and greater capital gains made.

There are exceptions such as for principal private residences, holdings in ISAs or gilts. Certain other gains are allowed to be rolled over upon re-investment.

Investments in some start up enterprises are also exempt from CGT. Shares in companies with trading properties are eligible for entrepreneurs' relief , but not investment properties.

Every individual has an annual capital gains tax allowance: gains below the allowance are exempt from tax, and capital losses can be set against capital gains in other holdings before taxation.

All individuals are exempt from tax up to a specified amount of capital gains per year. Companies are subject to corporation tax on their "chargeable gains" the amounts of which are calculated along the lines of capital gains tax in the United Kingdom.

Companies cannot claim taper relief, but can claim an indexation allowance to offset the effect of inflation. This is effectively a form of UK participation exemption.

Almost all of the corporation tax raised on chargeable gains is paid by life assurance companies taxed on the I minus E basis. The rules governing the taxation of capital gains in the United Kingdom for individuals and companies are contained in the Taxation of Chargeable Gains Act This new single rate would replace the individual's marginal Income Tax rate of tax for CGT purposes.

The changes were introduced, at least in part, because the UK government felt that private equity firms were making excessive profits by benefiting from overly generous taper relief on business assets.

The changes were criticised by a number of groups including the Federation of Small Businesses , who claimed that the new rules would increase the CGT liability of small businesses and discourage entrepreneurship in the UK.

In the United States, with certain exceptions, individuals and corporations pay income tax on the net total of all their capital gains.

Short-term capital gains are taxed at a higher rate: the ordinary income tax rate. The tax rate for individuals on "long-term capital gains", which are gains on assets that have been held for over one year before being sold, is lower than the ordinary income tax rate, and in some tax brackets there is no tax due on such gains.

See progressive tax. The law allows for individuals to defer capital gains taxes with tax planning strategies such as the structured sale ensured installment sale , charitable trust CRT , installment sale, private annuity trust , a exchange , or an opportunity zone.

The United States, unlike almost all other countries, taxes its citizens with some exceptions [79] on their worldwide income no matter where in the world they reside.

Although there are some offshore bank accounts that advertise as tax havens, U. Depending on the specifics of national tax law, taxpayers may be able to defer, reduce, or avoid capital gains taxes using the following strategies:.

From Wikipedia, the free encyclopedia. Tax on investment profits. This article has multiple issues. Please help improve it or discuss these issues on the talk page.

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Academic Mihir A. Desai Dhammika Dharmapala James R.

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5 Comments

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