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14:55 Dec 16, 2018 |
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English to Polish translations [PRO] Bus/Financial - Finance (general) / income and Expenditure Account | |||||||
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| Selected response from: Frank Szmulowicz, Ph. D. United States Local time: 21:35 | ||||||
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3 +1 | programy udziałowe dla pracowników |
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programy udziałowe dla pracowników Explanation: 18. PENSION SCHEMES (continued) Cambridge Colleges Federated Pension Scheme The College is a member of a multi-employer defined benefit scheme, the Cambridge Colleges Federated Pension Scheme, in the United Kingdom. The Scheme is a defined benefit final salary pension scheme that was originally set up, under an interim Trust Deed, on 19 July 1977 as a defined benefit scheme. It has been approved by HM Revenue & Customs (previously the Inland Revenue Savings, Pensions and Share Schemes Office) under Chapter I of Part XIV of the Income and Corporation Taxes Act 1988. The College’s employees covered by the Scheme are contracted-out of the State Second Pension (S2P), formerly the State Earnings Related Pension Scheme (SERPS) https://www.robinson.cam.ac.uk/files/siteassets/about/foi/ro... ccccccccccccccccccccccc Udziały w ramach programu dla pracowników W przypadku obliczania podatku od zysków kapitałowych dla udziałów nabytych w ramach specjalnego programu udziałowego dla pracowników (employee share scheme) obowiązują szczególne zasady. Programy zatwierdzone przez HM Revenue & Customs (HMRC), takie jak Share Incentive Plans, SAYE (Save As You Earn, czyli oszczędzanie w miarę zarabiania), Company Share Option Plans (plany zakładające opcję udziału w firmie) oraz Enterprise Management Incentives oferują korzystne zasady obliczania podatku. Dzięki obowiązującym zasadom, Twoje zyski w przypadku sprzedaży udziałów mogą być objęte niższym, a nawet zerowym, podatkiem od zysków kapitałowych. https://podatek.org.uk/podatek-przy-sprzedazy-udzialow |
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