FINANCE|taxation
- diúscairt scaireanna Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Context 'Déanfar na suimeanna is inlamhála mar asbhaintí as an gcomaoin, le linn ríomh a dhéanamh, chun críocha cánach gnó chan caipitiúil, ar an ngnó chan nó ar an gcaillteanas a d’fhabhraigh chuig pearsa aonair as diúscairt scaireanna ar tugadh, agus nár tarraingíodh siar, aon fhaoiseamh ina leith, a chinneadh gan féachaint don fhaoiseamh sin, ach amháin go ndéanfar, i gcás gur mó na suimeanna sin ná an chomaoin, iad a laghdú de mhéid atá comhionann leis an méid is lú díobh seo a leanas...' Reference "An tAcht Airgeadais, 2011, https://www.oireachtas.ie/documents/bills28/acts/2011/a611i.pdf [6.10.2016]"
- Veräußerung von Anteilen
- de
- Definition Verkauf, Abtretung, Tausch oder Übertragung von Anteilen Reference Council-DE in Anlehnung an Council-EN
- disposal of shares | share disposal | disposing of shares | disposition of shares
- en
- Definition selling, giving away, swapping or receiving compensation for the loss or destruction of shares Reference "Council-EN, based on 'Disposing of an asset', Gov.UK > Home > Money and tax > Capital Gains Tax https://www.gov.uk/capital-gains-tax/overview [11.3.2016]"
- Comment "See also: right to dispose of shares IATE:1074355 and transfer of shares IATE:1104297"
- cession d'actions
- fr
- Definition action par laquelle un actionnaire cède ses titres à un autre associé en échange d'une contrepartie financière Reference "Conseil-FR d'après Les Échos, Comment réaliser une cession d'actions?, 24 juillet 2018, https://solutions.lesechos.fr/juridique/c/comment-realiser-une-cession-dactions-13427/ [14.9.2018]"
- Comment "Voir aussi: transfert d'actions IATE:1104297"