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1 rules for capital gains
Большой англо-русский и русско-английский словарь > rules for capital gains
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2 rules for capital gains
Деловая лексика: правила для доходов от прироста капиталаУниверсальный англо-русский словарь > rules for capital gains
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3 rules for capital gains
Англо-русский экономический словарь > rules for capital gains
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4 capital gains tax
Fina tax on the difference between the gross acquisition cost and the net proceeds when an asset is sold. In the United Kingdom, this tax also applies when assets are given or exchanged, although each individual has an annual capital gains tax allowance that exempts gains within that tax year below a stated level. In addition, certain assets may be exempt, for example, a person’s principal private residence and transfers of assets between spouses, and the tax may not be levied on the absolute gain. An adjustment is made for inflation and the length of time that the asset has been held. There are also concessions on the sale of a business at retirement.Abbr. CGT -
5 capital gains distribution
Fina sum of money that, for example, a mutual fund pays to its owners in proportion to the owners’ share of the organization’s capital gains for the yearThe ultimate business dictionary > capital gains distribution
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6 capital gains reserve
Fina tax advantage in Canada for money not yet received in payment for something that has been sold -
7 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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8 capital
I
1. 'kæpitl noun1) (the chief town or seat of government: Paris is the capital of France.) capital2) ((also capital letter) any letter of the type found at the beginning of sentences, proper names etc: THESE ARE CAPITAL LETTERS / CAPITALS.) mayúscula3) (money (for investment etc): You need capital to start a new business.) capital
2. adjective1) (involving punishment by death: a capital offence.) capital, pena de muerte2) (excellent: a capital idea.) excelente, brillante3) ((of a city) being a capital: Paris and other capital cities.) capital•- capitalist
- capitalist
- capitalistic
II 'kæpitl noun(in architecture, the top part of a column of a building etc.) capitelcapital n capital
capital adjetivo ‹ importancia› cardinal, prime; ‹ influencia› seminal (frml); ‹ obra› key, seminal (frml) ■ sustantivo masculinoa) (Com, Fin) capital■ sustantivo femenino ( de país) capital; ( de provincia) provincial capital, ≈ county seat ( in US), ≈ county town ( in UK);
capital
I sustantivo femenino capital: la orquesta tocará en las principales capitales europeas, the orchestra will play in all the main European capitals
II sustantivo masculino Fin capital
capital activo/social, working/share capital
III adjetivo capital, main
pena capital, capital punishment ' capital' also found in these entries: Spanish: capitel - caudal - ciudad - inmovilizar - mayúscula - plusvalía - provincia - retener - retención - social - versal - versalita - villa - ampliación - ampliar - antiguo - capitalino - divisa - doblar - fuga - ganancia - inmediaciones - invertir - mayúsculo - México - Panamá - pecado - pena - sangría English: archives - capital - capital gains tax - capital punishment - capital reserves - district - drain - equity - injection - major - movement - opposed - principal - share capital - tie up - up - working capital - against - big - caps - flow - inject - puttr['kæpɪtəl]1 SMALLARCHITECTURE/SMALL capitel nombre masculino————————tr['kæpɪtəl]1 (of country etc) capital nombre femenino■ what's the capital of Greece? ¿cuál es la capital de Grecia?2 SMALLFINANCE/SMALL capital nombre masculino3 (letter) mayúscula1 SMALLLAW/SMALL (offence) capital2 (letter) mayúscula3 (very serious) grave4 (primary, chief, principal) primordial, capital\SMALLIDIOMATIC EXPRESSION/SMALLto make capital out of something sacar provecho de algo, sacar partido de algocapital city capital nombre femeninocapital expenditure / capital investment inversión nombre femenino de capitalcapital goods bienes nombre masculino plural de equipocapital stock capital nombre masculino socialcapital transfer tax impuesto sobre sucesionescapital ['kæpət̬əl] adj1) : capitalcapital punishment: pena capital2) : mayúsculo (dícese de las letras)3) : de capitalcapital assets: activo fijocapital gain: ganancia de capital, plusvalía4) excellent: excelente, estupendocapital n2) wealth: capital m4) : capitel m (de una columna)n.• capital s.m. (Government)n.• capital s.f. (Letter)n.• mayúscula s.f.adj.• capital adj.• capitel (Arquitectura) adj.• excelente adj.• mayúscula adj.• versal adj.n.• capitel s.m.• fondo s.m.• versal s.m.
I 'kæpətḷ, 'kæpɪtḷ1) c ( city) capital f2) c ( letter) mayúscula f3) u ( Fin) capital mto make capital (out) of something — sacar* provecho or partido de algo; (before n)
capital expenditure/investment — gasto m/inversión f de capital
capital gains tax — impuesto m sobre la plusvalía
II
capital punishment — pena f capital or de muerte
2)a) ( major) primordialb) (Geog, Pol)capital city — capital f
['kæpɪtl]he's into art with a capital A — ( iro) le interesa el Arte con mayúscula
1. ADJ1) (Jur) capital2) (=chief) capital3) (=essential) capital, primordial4) [letter] mayúsculocapital Q — Q f mayúscula
5) † * (=splendid) magnífico, estupendocapital! — ¡magnífico!, ¡estupendo!
2. N1) (also: capital letter) mayúscula f2) (also: capital city) capital f3) (Econ) capital mto make capital out of sth — (fig) sacar provecho de algo
4) (Archit) capitel m3.CPDcapital account N — cuenta f de capital
capital allowance N — desgravación f sobre bienes de capital
capital assets NPL — activo msing fijo
capital equipment N — bienes mpl de equipo
capital expenditure N — inversión f de capital
capital formation N — formación f de capital
capital gain(s) N (PL) — plusvalía f
capital gains tax N — impuesto m sobre las plusvalías
capital goods NPL — bienes mpl de equipo
capital growth N — aumento m del capital
capital investment N — inversión f de capital
capital levy N — impuesto m sobre el capital
capital offence, capital offense (US) N — delito m capital
capital outlay N — desembolso m de capital
capital punishment N — pena f de muerte
capital reserves NPL — reservas fpl de capital
capital sentence N — condena f a la pena de muerte
capital ship N — acorazado m
capital spending N — capital m adquisitivo
capital stock N — (=capital) capital m social or comercial; (=shares) acciones fpl de capital
capital sum N — capital m
capital transfer tax N — (Brit) impuesto m sobre plusvalía de cesión
* * *
I ['kæpətḷ, 'kæpɪtḷ]1) c ( city) capital f2) c ( letter) mayúscula f3) u ( Fin) capital mto make capital (out) of something — sacar* provecho or partido de algo; (before n)
capital expenditure/investment — gasto m/inversión f de capital
capital gains tax — impuesto m sobre la plusvalía
II
capital punishment — pena f capital or de muerte
2)a) ( major) primordialb) (Geog, Pol)capital city — capital f
he's into art with a capital A — ( iro) le interesa el Arte con mayúscula
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9 capital
adj.1 supreme (importante).2 main (principal).3 deadly (religion) (pecado).4 principal, main, capital.f.capital.m.1 capital (economics & finance).capital circulante/fijo/social working/fixed/share capitalcapital líquido liquid assetscapital bajo riesgo sum at riskcapital de riesgo venture capital, risk capitalcapital social share capital2 capital city, chief city, capital, chief town.3 principal, total assets, assets, capital sum.* * *► adjetivo1 (principal) capital, principal, main, chief2 (relativo a la pérdida de la cabeza) deadly, capital■ un pecado capital a deadly sin, a cardinal sin3 (ciudad) capital1 FINANZAS capital1 capital, chief town\capital activo working capitalcapital inicial capitalcapital líquido net capitalcapital social share capitalcapital de provincia county town, US county seat* * *1. adj.1) main, chief, key2) capital2. noun f.* * *1. ADJ1) (=clave) [nombre, personaje] key; [rasgo] mainesta pregunta es de importancia capital — this question is of paramount o cardinal o capital importance
esto tuvo una importancia capital en su vida — this was of paramount o cardinal importance in his life
los puntos capitales de su discurso — the cardinal o main points of her speech
2) (=mortal)3) LAm2.SM (Econ) [de empresa] capital; [de persona] capital, moneycapital en acciones — share capital, equity capital
capital extranjero, la entrada de capital extranjero — the inflow of foreign capital
han vendido la empresa al capital extranjero — they have sold the company to foreign capital o investors
capital riesgo — risk capital, venture capital
3. SF1) [de país] capital (city); [de provincia] main city, provincial capitalPraga, la capital europea de la cerveza — Prague, the beer capital of Europe
2) (Tip) decorated initial capital* * *Iadjetivo < importancia> cardinal, prime; < influencia> seminal (frml); < obra> key, seminal (frml); < letra> capitalII1) (Com, Fin) capital2) (recursos, riqueza) resources (pl)III1)a) ( de país) capital; ( de provincia) provincial capital, ≈ county seat ( in US), ≈ county town ( in UK)b) ( centro) capital2) ( letra) capital* * *Iadjetivo < importancia> cardinal, prime; < influencia> seminal (frml); < obra> key, seminal (frml); < letra> capitalII1) (Com, Fin) capital2) (recursos, riqueza) resources (pl)III1)a) ( de país) capital; ( de provincia) provincial capital, ≈ county seat ( in US), ≈ county town ( in UK)b) ( centro) capital2) ( letra) capital* * *capital11 = capital city, capital.Nota: Ciudad.Ex: The capital city of London has some major general bookshops and a number of specialist bookshops which are virtually national suppliers.
Ex: For this purpose, press and information offices have been established in the capitals of the ten member countries.* capital de la nación = nation-state capital.* capital del estado = nation-state capital, state capital.* capital de provincia = provincial capital.* capital estatal = state capital.capital22 = assets, capital.Nota: Dinero.Ex: Those eligible normally include only companies with less than 45 million of net fixed assets and fewer than 500 employees.
Ex: Repayments is normally by equal half-yearly payments of capital and interest after a moratorium on capital repayments of up to five years, depending on project completion date.* capital activo = working capital.* capital cognitivo = knowledge assets.* capital cultural = cultural asset.* capital de riesgo = venture capital.* capital desembolsado = paid-up capital.* capital digital = digital assets.* capital económico = financial capital.* capital en obligaciones = debenture capital, debenture stock.* capital fijo = fixed capital.* capital físico = physical capital.* capital humano = human capital.* capital iniciador = seeding money, seed money.* capital intelectual = intellectual capital.* capitalista que presta capital de riesgo = venture capitalist.* capital social = social capital.* desembolso de capital = capital outlay.* flujo de capital = capital flow.* gastos de capital = capital costs, capital investment, capital expenditure.* inmovilizar capital = tie up + capital.* intereses del capital = capital charges.* inversión de capital = capital costs, capital investment, capital expenditure.* invertir capital = sink + capital.* mercado de capitales = financial market, capital market.* pagar capital = repay + capital.* suma de capital = capital sum.capital33 = pivotal.Ex: His position was pivotal because he was not only the organizer but also the financier and indeed the speculator of the book trade.
* de capital importancia = momentous, of cardinal importance.* * *aportó el 40% del capital she put up 40% of the capitalCompuestos:circulating o working capitalissued capitalfixed capitalfloating o current assets (pl)nominal capitalpaid-in o paid-up capitalrisk o venture capitalshare capitalB (recursos, riqueza) resources (pl)1 (de país) capital; (de provincia) provincial capital, ≈ county seat ( in US), ≈ county town ( in UK)¿eres de Valencia capital? are you from the city of Valencia o from Valencia itself o from Valencia proper?2 (centro) capitalla capital del vino the wine capital* * *
capital adjetivo ‹ importancia› cardinal, prime;
‹ influencia› seminal (frml);
‹ obra› key, seminal (frml)
■ sustantivo masculinoa) (Com, Fin) capital
■ sustantivo femenino ( de país) capital;
( de provincia) provincial capital, ≈ county seat ( in US), ≈ county town ( in UK);
capital
I sustantivo femenino capital: la orquesta tocará en las principales capitales europeas, the orchestra will play in all the main European capitals
II sustantivo masculino Fin capital
capital activo/social, working/share capital
III adjetivo capital, main
pena capital, capital punishment
' capital' also found in these entries:
Spanish:
capitel
- caudal
- ciudad
- inmovilizar
- mayúscula
- plusvalía
- provincia
- retener
- retención
- social
- versal
- versalita
- villa
- ampliación
- ampliar
- antiguo
- capitalino
- divisa
- doblar
- fuga
- ganancia
- inmediaciones
- invertir
- mayúsculo
- México
- Panamá
- pecado
- pena
- sangría
English:
archives
- capital
- capital gains tax
- capital punishment
- capital reserves
- district
- drain
- equity
- injection
- major
- movement
- opposed
- principal
- share capital
- tie up
- up
- working capital
- against
- big
- caps
- flow
- inject
- put
* * *♦ adj1. [importante] supreme, prime;[error] serious, grave;es de capital importancia que vengan it is of prime o the utmost importance that they come;una obra capital de la literatura universal one of the great works of world literature2. [pecado] deadly♦ nmEcon capital;el capital público/privado public/private capital;he invertido un pequeño capital en el negocio de mi hermano I've invested a small sum in my brother's business;el capital y los trabajadores Capital and Labourcapital activo active capital;capital circulante working capital;capital disponible available capital;capital escriturado share capital, US capital stock;capital especulativo hot money;capital fijo fixed capital;capital flotante floating capital;Am capitales golondrina = speculative capital invested internationally wherever the highest returns are available;capital humano human capital;capital inicial starting capital;capital inmovilizado tied-up capital;capital intelectual intellectual capital;capital invertido capital invested;capital líquido liquid assets;capital productivo active capital;capital (de) riesgo private equity;[para empresas en desarrollo] venture capital, risk capital;entidad de capital riesgo private equity firm;capital social share capital, US capital stock;capital suscrito subscribed capital♦ nf1. [de país, región] capital (city);soy de Teruel capital I'm from the city of Teruel2. [centro] capital;París es la capital mundial del arte Paris is the artistic capital of the worldcapital europea de la cultura European city of culture* * *I adj importancia prime;pena capital capital punishment* * *capital adj1) : capital2) : chief, principalcapital nm: capitalcapital de riesgo: venture capitalcapital nf: capital, capital city* * *capital n capital -
10 risk-adjusted return on capital
Finreturn on capital calculated in a way that takes into account the risks associated with income.EXAMPLEBeing able to compare a high-risk, potentially high-return investment with a low-risk, lower-return investment helps answer a key question that confronts every investor: is it worth the risk?There are several ways to calculate riskadjusted return. Each has its strengths and shortcomings. All require particular data, such as an investment’s rate of return, the risk-free return rate for a given period, and a market’s performance and its standard deviation.The choice of calculation depends on an investor’s focus: whether it is on upside gains or downside losses.Perhaps the most widely used is the Sharpe ratio. This measures the potential impact of return volatility on expected return and the amount of return earned per unit of risk. The higher a fund’s Sharpe ratio, the better its historical risk-adjusted performance, and the higher the number the greater the return per unit of risk. The formula is:(Portfolio return – Risk-free return)/Std deviation of portfolio return = Sharpe ratioTake, for example, two investments, one returning 54%, the other 26%. At first glance, the higher figure clearly looks like the better choice, but because of its high volatility it has a Sharpe ratio of 0.279, while the investment with a lower return has a ratio of 0.910. On a risk-adjusted basis the latter would be the wiser choice.The Treynor ratio also measures the excess of return per unit of risk. Its formula is:(Portfolio return – Risk-free return)/ Portfolio’s beta = Treynor ratioIn this formula (and others that follow), beta is a separately calculated figure that describes the tendency of an investment to respond to marketplace swings. The higher beta the greater the volatility, and vice versa.A third formula, Jensen’s measure, is often used to rate a money manager’s performance against a market index, and whether or not a investment’s risk was worth its reward. The formula is:(Portfolio return – Risk-free return) – Portfolio beta × (Benchmark return – Riskfree return) = Jensen’s measureThe ultimate business dictionary > risk-adjusted return on capital
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11 правило для доходов от прироста капитала
Русско-английский словарь по экономии > правило для доходов от прироста капитала
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12 Kapitalgewinn
Kapitalgewinn m FIN, RW, STEUER, WIWI capital gains, capital profit (aus Wertsteigerungen)* * *m <Finanz, Rechnung, Steuer, Vw> aus Wertsteigerungen capital gains, capital profit* * *Kapitalgewinn
capital profit (gain, benefit), (Anlagegewinn) investment profit;
• steuerpflichtiger Kapitalgewinn chargeable capital gain;
• nicht steuerpflichtiger Kapitalgewinn capital reserve, restricted surplus (US);
• der Behandlung als Kapitalgewinn unterworfen sein to qualify for capital-gains treatment;
• Kapitalgewinnabgabe capital-gains levy;
• Kapitalgewinnausschüttungen capital-gains distribution;
• Kapitalgewinnberechnung capital-gains computation;
• Kapitalgewinnkonto capital-gains (surplus, US) account;
• Kapitalgewinnsteuerpflicht capital-gains tax liability. -
13 Steuervergünstigung
Steuervergünstigung f STEUER tax concession, tax privilege, tax relief* * *f < Steuer> tax concession, tax privilege, tax relief* * *Steuervergünstigung
tax benefit (allowance, Br., break, US, credit, US, privilege, concession, favo(u)r), tax[ation] relief (Br.);
• angerechnete Steuervergünstigung tax-credit relief (Br.);
• nach fünf Jahren auslaufende Steuervergünstigungen tax taper[ing] to zero after five years;
• auf Doppelbesteuerungsabkommen beruhende Steuervergünstigungen tax-treaty benefits;
• auf 5 - 7 Jahre beschränkte Steuervergünstigung tax taper for five-to-seven year deferral;
• für Hypothekenzinsen gewährte Steuervergünstigung mortgage interest relief (Br.);
• stufenweise gewährte Steuervergünstigung graded tax;
• vorübergehend gewährte Steuervergünstigung transitional relief (Br.);
• unberechtigte Steuervergünstigungen excess relief (Br.);
• Steuervergünstigung für Berufstätige earned-income relief (Br.);
• Steuervergünstigung für Betriebskredite business-credit relief (Br.);
• Steuervergünstigung für im Ausland erzielte Einkünfte foreign tax relief (Br.);
• Steuervergünstigung für Einkünfte aus Gewerbetätigkeit (auf das Erwerbseinkommen) earned-income credit (US) (relief, Br.);
• Steuervergünstigung für Investitionen investment tax credit (US), investment allowance;
• Steuervergünstigungen für langfristige Kapitalanlagen capital investment tax credits (US);
• Steuervergünstigung für Lagerfreibeträge tax-credit stock relief;
• Steuervergünstigungen bei Maschinenanschaffungen tax exemption on equipment or machinery (US);
• Steuervergünstigung für Schuldenrückzahlung relief for debts (Br.);
• Steuervergünstigungen für bezahlte Zinsen tax relief in interest payments (Br.), relief allowable in respect of interest paid (Br.);
• Steuervergünstigungen für gezahlte Zinsen beantragen to claim relief for interest paid on debt (Br.);
• Steuervergünstigungen beseitigen to remove tax perquisites;
• Steuervergünstigungen für Kapitalgewinne drastisch einschränken to cut back drastically on the tax bands for capital gains;
• Steuervergünstigungen ermöglichen to offer beneficial taxation;
• Steuervergünstigungen in Anspruch nehmen to claim (qualify for) tax relief;
• weiterhin die Steuervergünstigungen für Berufstätige in Anspruch nehmen to retain one’s title to earned income relief. -
14 rules
Правила Community ~ постановления Европейского экономического сообщества company ~ устав предприятия driving and resting ~ правила, регламентирующие работу и отдых водителя establish ~ устанавливать правила general customs ~ общие таможенные правила house ~ правила внутреннего распорядка lay down ~ устанавливать правила observe the ~ соблюдать правила resting time ~ режим отдыха rules: ~ for business enterprises правила для торгово-промышленных предприятий rules: ~ for business enterprises правила для торгово-промышленных предприятий ~ for capital gains правила для доходов от прироста капитала ~ for entry into force правила вступления в силу ~ for maintenance of order in court правила поддержания порядка в суде ~ of conduct правила поведения ~ of court правила судопроизводства ~ of court судебный регламент ~ of procedure правила процедуры ~ of procedure процессуальные нормы ~ of procedure регламент ~ of succession правила наследования ~ of warfare приемы ведения войны ~ on competition правила конкуренции salary ~ правила начисления заработной платы trade policy ~ правила торговой политики traffic ~ правила движения valuation ~ правила оценки voting ~ правила голосования warehousing ~ правила складирования -
15 rules
Community rules постановления Европейского экономического сообщества company rules устав предприятия driving and resting rules правила, регламентирующие работу и отдых водителя establish rules устанавливать правила general customs rules общие таможенные правила house rules правила внутреннего распорядка lay down rules устанавливать правила observe the rules соблюдать правила resting time rules режим отдыха rules: rules for business enterprises правила для торгово-промышленных предприятий rules: rules for business enterprises правила для торгово-промышленных предприятий rules for capital gains правила для доходов от прироста капитала rules for entry into force правила вступления в силу rules for maintenance of order in court правила поддержания порядка в суде rules of conduct правила поведения rules of court правила судопроизводства rules of court судебный регламент rules of procedure правила процедуры rules of procedure процессуальные нормы rules of procedure регламент rules of succession правила наследования rules of warfare приемы ведения войны rules on competition правила конкуренции salary rules правила начисления заработной платы trade policy rules правила торговой политики traffic rules правила движения valuation rules правила оценки voting rules правила голосования warehousing rules правила складирования -
16 правила для доходов от прироста капитала
Business: rules for capital gainsУниверсальный русско-английский словарь > правила для доходов от прироста капитала
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17 Steuervergünstigungen für Kapitalgewinne drastisch einschränken
Steuervergünstigungen für Kapitalgewinne drastisch einschränken
to cut back drastically on the tax bands for capital gainsBusiness german-english dictionary > Steuervergünstigungen für Kapitalgewinne drastisch einschränken
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18 der Behandlung als Kapitalgewinn unterworfen sein
der Behandlung als Kapitalgewinn unterworfen sein
to qualify for capital-gains treatmentBusiness german-english dictionary > der Behandlung als Kapitalgewinn unterworfen sein
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19 CGT
forkortelse for capital gains tax -
20 indexation relief
Englisch-Deutsch Fachwörterbuch der Wirtschaft > indexation relief
См. также в других словарях:
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capital gains — index boom (prosperity) Burton s Legal Thesaurus. William C. Burton. 2006 capital gains … Law dictionary
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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
Capital gains tax in the United States — In the United States, individuals and corporations pay income tax on the net total of all their capital gains just as they do on other sorts of income. Capital gains are generally taxed at a preferential rate in comparison to ordinary income.… … Wikipedia
Capital Gains Tax — A type of tax levied on capital gains incurred by individuals and corporations. Capital gains are the profits that an investor realizes when he or she sells the capital asset for a price that is higher than the purchase price. Capital gains taxes … Investment dictionary
capital gains tax — The tax levied on profits from the sale of capital assets. A long term capital gain, which is achieved once an asset is held for at least 12 months, is taxed at a maximum rate of 20% (taxpayers in 28% tax bracket) and 10% (taxpayers in 15% tax… … Financial and business terms
Capital Gains Treatment — The specific taxes assessed on investment capital gains as determined by the U.S. Tax Code. When a stock is sold for a profit, the portion of the proceeds over and above the purchase value (or cost basis) is known as capital gains. Capital gains… … Investment dictionary
