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Long-term capital gains
| Глоссарий по налогам |
In countries where capital gains are subject to special tax treatment, a distinction may be made between capital gains realized after a short period of time and capital gains realized after a longer period of time. long-term capital gains may be taxed at reduced rates.
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Distinction, английский
- Отличительная особенность; отличие
- Flags of distinction, badges, honourable note of superiority.
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Federal tax, английский
In federal states, taxation may exist on two levels: taxation by the federation or confederation, and taxation by the state or provinces.
Benefit test, английский
In considering whether a company may be allowed to deduct, as an expense, payments made to a related company in a multinational group on account of expenses incurred by that related company in providing intra-group services, tax authorities would refuse a deduction unless a real benefit had been conferred on the company claiming the deduction.
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