FINANCE|financing and investment · FINANCE|taxation
- 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]"