Analysis of information sources in references of the Wikipedia article "Capital gains tax" in English language version.
Capital gains tax helps maintain stability in the economy, as it plays a counter cyclical role since taxpayers have to pay more tax when the value of an asset appreciates and less when it depreciates. [...] In Uganda, capital gains are included in the gross income of the taxpayer and assessed as a business income.
As of 1 January 2006 income from disposal of real estate is yaxed as follows [...] .
44. The authorities also indicated that they were looking at other options, such as direct limits on corporate borrowing and bank credit growth, and measures to counter renewed speculative pressure in the real estate setor, including: [...] The possible introduction of a capital gains tax on property transactions (registered by the Dubai Land Department) and on securities that derive their value from real property.
