FINANCE|financing and investment · BUSINESS AND COMPETITION|business organisation
- seach-chuideachta inchánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- taxable spin-off
- en
- Definition divestiture of a division by a publicly-traded parent company, through direct sale of the division or the assets it contains Reference "Council-EN, based on Investopedia > taxable spinoff (10.2.2020)"
- Comment "The profits made from the sale of the division/assets will be taxed as capital gains, hence 'taxable' spin-off. Where the spin-off company is not sold outright but is split off from the parent company, the process is a 'tax-free spin-off' [IATE:911356]."
- spin-off imposable | taxable spin-off
- fr
- Definition cession d'une filiale ou d'une division par une société cotée en bourse, par la vente directe de la division ou des actifs qu'elle contient Reference "Conseil-FR, d'après le site de Moneyuniversity; Spinoff imposable (8.6.2020)"
- Comment Les bénéfices de la vente seront imposés comme des gains en capital.