Gaois

Cóip statach de shonraí a easpórtáiltear ó IATE ó am go chéile atá sa chnuasach seo. Níor cheart glacadh leis gurb ionann i gcónaí an t-eolas a thugtar faoi iontráil anseo agus a bhfuil sa leagan reatha den iontráil ar IATE. Is féidir an leagan reatha sin a cheadú ach cliceáil ar an nasc atá ar thaobh na láimhe deise ag barr gach iontrála. Breis eolais »

1 toradh

  1. FINANCE|financing and investment · FINANCE|taxation

    #648945

    IATE #3544441
    sciúradh bannaí Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Steuerausweichung bei Wertpapieren | Kuponwäsche
    de
    Sainmhíniú Umwandlung steuerpflichtiger Pfandbriefrenditen in steuerfreie Kapitalgewinne Tagairt "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
    Sainmhíniú 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 Tagairt """Bond Washing"", Investopedia"
    Nóta "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
    Sainmhíniú opération - à visée essentiellement fiscale - qui consiste à vendre une obligation «prochain coupon attaché» et à la racheter ensuite, après détachement dudit coupon Tagairt """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]"