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Capital gains tax
Глоссарий экономических терминов |
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 bracket). assets held for less than 12 months are taxed at regular income tax levels, and, since january 1, 2000, assets held for at least five years are taxed at 18% and 8%.
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Налог на прирост капитала, русский
- Налог на доходы как юридических, так и физических лиц, полученные от различных видов использования имущества (продажи, обмена, дарения и т. д.).
- Взимаемый в ряде стран налог на увеличение стоимости активов, не связанных с прямой деятельностью компании.
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Break-even tax rate, английский
The tax rate at which a party to a prospective transaction is indifferent between entering into and not entering into the transaction.
European exchange rate mechanism (erm), английский
The system that countries in the european union once used to pay exchange rates within bands around an erm central value.
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