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The common property share transfer tax | ||
| journal of legal sciences | ||
| Article 1, Volume 22, Issue 2, 2007, Pages 293-316 | ||
| Author | ||
| Dr. Ali Hadi hilal | ||
| Abstract | ||
| The income derived from the transfer of ownership of the property is a source of income subject to tax is more important than taxes on other sources. Concerning profits resulting from the transfer of property or the right to dispose of it, before 7/8/2002 when Resolution 120 of 2002 issued, this tax has become a mere transfer of ownership of the property or the right to dispose , the tax imposed no matter if there is profit out of it or not . This is the topic of our research | ||
| Keywords | ||
| The common property share transfer tax | ||
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