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Short-term capital gains
| Глоссарий по налогам |
Capital gain derived from the disposal of assets which have been held for a comparatively short period of time.
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Comparative, английский
A 1 сравнительный, сопоставительный; 2 cравнительно- исторический | n 1 сравнительная степень (син. ~ degree); 2 прилагательное или наре- чие в сравительной степени, компаратив analysis, construction, degree, grammar, linguistics, method, studies, transformation comparativism n компаративизм
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Portfolio interest, английский
Category of interest that may be paid from us sources free of withholding tax provided certain requirements are met. the portfolio interest exemption does not apply to bank loans made in the ordinary course of business.
Non-resident, английский
Broadly speaking, a person who spends most of the calendar year outside his country of domicile. non-residents are usually taxed on income derived from sources within the taxing jurisdiction whereas residents may be taxed on worldwide income.
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