- trade tax on capital
- trade tax on capital TAX (Deu; obs) Gewerbekapitalsteuer f, GewKSt (old Länder till 1997)
Englisch-Deutsch Fachwörterbuch der Wirtschaft . 2013.
Englisch-Deutsch Fachwörterbuch der Wirtschaft . 2013.
Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… … Wikipedia
Tax — Taxation An aspect of fiscal policy … Wikipedia
Capital accumulation — Most generally, the accumulation of capital refers simply to the gathering or amassment of objects of value; the increase in wealth; or the creation of wealth. Capital can be generally defined as assets invested with the expectation that their… … Wikipedia
Tax rate — For a type of taxation system in the United Kingdom and elsewhere, see Rates (tax). Taxation An aspect of fiscal policy … Wikipedia
capital gains tax — CGT A UK tax on capital gains Most countries have a form of income tax under which they tax the profits from trading and a different tax to tax substantial disposals of assets either by traders for whom the assets are not trading stock (e. g. a… … Big dictionary of business and management
trade — 1) The activity of selling goods or services in order to make a profit. Profits from trade are taxed under income tax or corporation tax on income, rather than under capital gains tax or corporation tax on capital gains. The concept of trade is… … Big dictionary of business and management
Tax benefits of debt — In the context of corporate finance, the Tax Benefits of Debt or Tax Advantage of Debt refers to the fact that from a tax perspective it is cheaper for firms and investors to finance with debt than with equity. Under a majority of taxation… … Wikipedia
capital — cap·i·tal 1 adj [Latin capitalis, from caput head, a person s life (as forfeit)] 1 a: punishable by death capital murder b: involving execution a capital case 2 [Medieval Latin capitalis chief, principal, from Latin … Law dictionary
capital assets — Assets which are held other than as trading assets. + capital assets USA All property held by a taxpayer unless specifically excluded under the IRC (IRC § 1221(a)). The following types of property are generally excluded from the definition of… … Law dictionary
Capital asset — has two related meanings in the fields of accounting and financial economics. In accounting, a capital asset is an asset that is recorded on a balance sheet as capital that is, property that creates more property, e.g. a factory that creates… … Wikipedia
Tax haven — A tax haven is a place where certain taxes are levied at a low rate or not at all. Individuals and/or firms can find it attractive to move themselves to areas with lower tax rates. This creates a situation of tax competition among governments.… … Wikipedia