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stamp duty on securities

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См. также в других словарях:

  • Stamp duty — is a form of tax that is levied on documents. Historically, a physical stamp (a tax stamp) had to be attached to or impressed upon the document to denote that stamp duty had been paid before the document became legally effective. More modern… …   Wikipedia

  • stamp duty — A tax on documents relating to specific transactions, share transfers and property transactions. The rate of duty are as follows: Documents Dependent on the type of documentation and the nature of the transaction. Share Transfers 0.5per cent per… …   Law dictionary

  • stamp duty reserve tax — (SDRT) A tax introduced by the Finance Act 1986. It is not technically stamp duty but a separate tax imposing a charge of 0.5% on agreements to transfer chargeable securities for consideration. As a general rule, the payment of stamp duty on a… …   Law dictionary

  • Stamp duty in the United Kingdom — Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central government HM Treasury HM Revenue and Customs Income tax …   Wikipedia

  • stamp duty — A UK tax collected by stamping the legal documents giving effect to specific transactions. Stamp duty was formerly levied on a wide range of instruments. However, the only transactions that now give rise to stamp duty proper are those in which… …   Big dictionary of business and management

  • stamp duty — Applies mainly to international equities. Taxes on foreign transactions, usually a percentage of total transaction amount, that can be unilateral or bilateral in nature. Bloomberg Financial Dictionary A tax levied on the purchaser of securities… …   Financial and business terms

  • Stamp Duty — The tax placed on legal documents usually in the transfer of assets or property. This duty is customary in the Commonwealth of Nation countries including Singapore and Australia and certain states in the United States. Where enforced, this tax is …   Investment dictionary

  • stamp duty reserve tax — A tax levied on the purchaser of securities bought in paperless form, i.e. via CREST. The UK rate is 0.5% (1.5% on the creation of depositary receipts) of the consideration value rounded to the nearest penny. The liability arises on the trade… …   Financial and business terms

  • Australian Securities Exchange — ASX redirects here. For other uses, see ASX (disambiguation). Australian Securities Exchange …   Wikipedia

  • Darwin shuffle — /dawən ˈʃʌfəl/ (say dahwuhn shufuhl) noun a tax avoidance scheme in which stamp duty on securities held in one state could be avoided by registering the securities in another, the rate of transfer being less that the rate of tax within the state …  

  • WPSt — Wertpapiersteuer EN stamp duty on securities …   Abkürzungen und Akronyme in der deutschsprachigen Presse Gebrauchtwagen

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