Gaois

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  1. FINANCE|financing and investment · FINANCE|taxation

    #648945

    IATE #3544441
    sciúradh bannaí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Steuerausweichung bei Wertpapieren | Kuponwäsche
    de
    Definition Umwandlung steuerpflichtiger Pfandbriefrenditen in steuerfreie Kapitalgewinne Reference "COM-DE gestützt auf: Investopedia, s. v. ""Bond Washing"", http://www.investopedia.com/terms/b/bond-washing.asp#axzz24vEVdv7O (29.8.2012)"
    bond washing | coupon washing
    en
    Definition practice of selling a bond just before it pays a coupon payment and then buying it back once the coupon has been paid, which can result in tax-free capital gains Reference """Bond Washing"", Investopedia"
    Comment "Because bond washing is a form of tax evasion, whereby buyers and sellers may collude to benefit from tax avoidance, it has been banned, though the practice still exists. ""Bond Washing (20.1.2020)"", Investopedia"
    cession de coupons fictive | saut de coupon | nettoyage fiscal d'obligations | lavage de coupon
    fr
    Definition opération - à visée essentiellement fiscale - qui consiste à vendre une obligation «prochain coupon attaché» et à la racheter ensuite, après détachement dudit coupon Reference """bond washing"", in Dictionnaire des marchés financiers, Joseph Antoine et Marie-Claire Capiau-Huart, 2006, Éditions De Boeck Université, ISBN 2-8041-4934-X [19.3.2015]"