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1 capital gains
plus-value f -
2 capital gains tax
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3 capital, gains, dividend, account
compte m de dividendes sur les gains en capitalEnglish-French legislative terms > capital, gains, dividend, account
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4 capital, gains, redemption
rachat m au titre des gains en capitalEnglish-French legislative terms > capital, gains, redemption
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5 capital, gains, refund
remboursement m au titre des gains en capital -
6 capital gains tax
Fisc. impôt/taxe sur les plus-valuesEnglish-French dictionary of law, politics, economics & finance > capital gains tax
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7 capital gains tax
noun impôt m sur les plus-values des capitaux -
8 capital gains distribution
distribution f des plus-valuesEnglish-French business dictionary > capital gains distribution
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9 capital gains tax
impôt m sur les plus-values -
10 taxed, capital, gains
gains m en capital imposés -
11 federal, refundable, capital, gains, tax, on, hand
impôt m fédéral en main remboursable au titre des gains en capitalEnglish-French legislative terms > federal, refundable, capital, gains, tax, on, hand
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12 Ontario, capital, gains, refund
remboursement m au titre des gains en capital de l'OntarioEnglish-French legislative terms > Ontario, capital, gains, refund
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13 Ontario, refundable, capital, gains, tax, on, hand
impôt m ontarien en main remboursable au titre des gains en capitalEnglish-French legislative terms > Ontario, refundable, capital, gains, tax, on, hand
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14 refundable, capital, gains, tax, on, hand
impôt m en main remboursable au titre des gains en capitalEnglish-French legislative terms > refundable, capital, gains, tax, on, hand
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15 level of taxation on capital gains
Fisc. taux d'imposition des plus-valuesEnglish-French dictionary of law, politics, economics & finance > level of taxation on capital gains
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16 long-term capital gains
Fin. [Banque] plus-values à long termeEnglish-French dictionary of law, politics, economics & finance > long-term capital gains
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17 capital
capital ['kæpɪtəl]1 noun∎ the financial capital of the world la capitale financière du monde∎ write in capitals écrivez en (lettres) majuscules ou en capitales(c) (UNCOUNT) Economics & Finance (funds) capital m, capitaux mpl, fonds mpl; (funds and assets) capital m (en espèces et en nature);∎ to raise capital réunir des capitaux;∎ capital invested, outlay of capital mise f de fonds;∎ capital and labour capital et main-d'œuvre;∎ to try and make capital out of a situation essayer de tirer profit ou parti d'une situation(a) (chief, primary) capital, principal;∎ it's of capital importance c'est d'une importance capitale, c'est de la plus haute importance(c) (upper case) majuscule;∎ capital D D majuscule;∎ in capital letters en majuscules, en capitales;∎ he's an idiot with a capital "I" c'est un imbécile avec un grand "I"Finance de capital►► Finance capital account compte m de capitaux;Finance capital allowances amortissements mpl admis par le fisc;Finance capital asset pricing model modèle m d'évaluation des actifs;Finance capital assets actif m immobilisé, immobilisations fpl;Finance capital bond obligation f à coupon zéro;Finance capital budget budget m d'investissement;capital charge intérêt m des capitaux (investis);capital city capitale f;Finance capital clause (in memorandum of association) constitution f du capital social;Finance capital contribution apport m en capital, dotation f en capital, apport de capitaux;Accountancy capital employed capital m engagé, capitaux mpl pemanents;Finance & Accountancy capital equipment biens mpl d'équipement, capitaux fixes;Finance capital expenditure (UNCOUNT) mise f de fonds, investissements mpl (en immobilisations), dépenses fpl d'équipement;Finance capital gains plus-value f;Finance capital gains distribution distribution f de plus-values;Finance capital gains tax impôt m sur les plus-values;Finance capital goods biens mpl d'équipement ou d'investissement;Finance capital goods market marché m d'équipement;capital grants subventions fpl en capital;Finance capital growth croissance m du capital;Finance capital income revenu m du capital;Finance capital injection injection f de capital, injection f de capitaux;Finance capital investment mise f de fonds;Finance capital items biens capitaux;Finance capital levy impôt m ou prélèvement m sur le capital;Finance capital loss moins-value f;Finance capital market marché m des capitaux;Law capital offence crime m passible de la peine de mort;Finance capital outlay dépenses fpl en capital;Finance capital profits plus-value f;Law capital punishment peine f capitale, peine f de mort;Capital Radio = station de radio indépendante de Londres spécialisée dans les variétés;Finance capital reserves profits mpl mis en réserve, réserves fpl non distribuées;Finance capital share part f sociale;Finance capital sum capital m;Finance capital tax impôt m sur le capital;Finance capital turnover rotation f des capitaux -
18 capital
capital [ˈkæpɪtl]1. adjectivea. capitalb. capital letter majuscule f2. nouna. ( = money) capital mb. ( = city) capitale fc. ( = letter) majuscule f3. compounds* * *['kæpɪtl] 1.1) ( letter) majuscule f2) (also capital city) capitale f2. 3.to make capital out of something — fig tirer parti de quelque chose
1) [letter] majusculecrazy with a capital C — (colloq) dingue avec un D majuscule or un grand D (colloq)
2) Law [offence] capital3) ( essential) capital4) (colloq & dated) GB ( excellent) épatant -
19 capital
∎ to live on one's capital vivre sur son capitalcapital account compte m de capitaux;capital accumulation accumulation f de capital;capital adequacy ratio ratio m Cooke;capital allowances déductions f pl (fiscales) sur frais d'établissement;capital asset pricing model modèle m d'évaluation des actifs;capital assets actif m immobilisé, immobilisations f pl corporelles;capital bond obligation f à coupon zéro;capital budget budget m des investissements;capital budgeting gestion f des investissements;capital charge intérêt m des capitaux (investis);capital clause (in memorandum of association) constitution f du capital social;capital contribution apport m de capitaux;capital cost coût m du capital;ACCOUNTANCY capital employed capital engagé, capitaux permanents;capital equipment biens m pl d'équipement, capitaux fixes;capital expenditure mise f de fonds, investissements m pl (en immobilisations), dépenses f pl d'équipement;capital flight fuite f des capitaux;capital gains plus-value f;capital gains distribution distribution f des plus-values;capital gains tax impôt m sur les plus-values;capital goods biens d'équipement ou capitaux ou production;capital goods market marché m d'équipement;capital grant subvention f en capitalcapital growth croissance m du capital;capital income revenu m du capital;capital inflow afflux m de capitaux ou de fonds;capital injection injection f de capital ou de capitaux;capital investment investissement m de capitaux, mise de fonds;ACCOUNTANCY capital items biens capitaux;capital levy prélèvement m sur le capital;capital loss moins-value f, perte f en capitaux;capital market marché financier ou des capitaux;capital movements mouvements m pl des capitaux;capital outlay dépenses en capital;capital profits plus-value;capital project evaluation étude f de projet d'investissement;capital reserves profits m mis en réserve, réserves f non distribuées;ACCOUNTANCY capital and reserves capitaux propres;capital share part f sociale;STOCK EXCHANGE capital shares actions f pl de capitalisation;capital shortfall manque m de capitaux;capital stock capital social, capital-actions m, fonds propres;capital structure structure f financière;capital tax impôt m sur le capital;capital transaction opération f en capital;capital transfer tax droits m pl de mutation;capital turnover rotation f des capitauxcapital letter lettre f majusculeCapital gains tax is not a big issue for most people, as few people surpass the CGT allowance each year. In the 1999/2000 tax year, the individual CGT threshold, which applies to children as well as adults, is £6,800. This means a couple would have to realise gains from the sale of investments of more than £14,200 to save tax by putting some of their assets in their child's name.
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20 net long-term capital gain
Fin. [U] gains nets de capital à long termeEnglish-French dictionary of law, politics, economics & finance > net long-term capital gain
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См. также в других словарях:
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Capital-Gains — [ kæpɪtl geɪnz] Plural, Kapitalgewinne … Universal-Lexikon
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capital gains — N PLURAL Capital gains are the profits that you make when you buy something and then sell it again at a higher price. He called for the reform of capital gains tax … English dictionary
capital gains — /ˌkæpɪt(ə)l geɪnz/ plural noun money made by selling a fixed asset or by selling shares (NOTE: If the asset is sold for less than its purchase price, the result is a capital loss.) COMMENT: In the UK capital gains tax is payable on the sale of… … Dictionary of banking and finance
capital gains — noun Capital gains is used before these nouns: ↑tax … Collocations dictionary
Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… … Wikipedia
capital gains tax — (CGT) When you sell a capital asset such as a property or shares, the profit is treated as a capital gain rather than income and is subject to Capital Gains Tax. This is the difference between the base cost (i.e. the acquisition cost) and the… … Law dictionary
capital gains group — CGT group A company and its 75% owned UK subsidiaries (as measured by ordinary share capital). Ownership can be traced through non resident companies (which are not group members themselves). Anti avoidance provisions exist to deny membership to… … Law dictionary
capital gains tax annual exempt amount — England, Wales Individuals (including personal representatives, but only for the year of death and the following two tax years) and trustees are exempt from tax on capital gains up to a certain amount accruing in a tax year, called the annual… … Law dictionary