short-term capital gains tax
31Carried interest — or carry, in finance, is a share of the profits of a successful partnership that is paid to the manager of a private equity fund or hedge fund as a form of compensation that is designed as an incentive to the manager to maximize performance of… …
32Core & Satellite — Portfolio Management is an investment strategy that incorporates traditional Fixed Income and Equity based securities (i.e. index funds, [[Exchange traded funds]] (ETFs), passive mutual funds, etc.) known as the core portion of the portfolio,… …
33Taxation of private equity and hedge funds — Private equity funds and hedge funds are private investment vehicles used to pool investment capital, usually for a small group of large institutional or wealthy individual investors. They are subject to favorable regulatory treatment in most… …
34Taxable Gain — A profit on the sale of an asset that is subject to taxation. Such gains are subject to capital gains tax, under which rate and application differ from country to country and from asset to asset. Taxable gains are generally realized from the sale …
35Direct Taxes Code — The Direct Taxes Code (DTC) is said to replace the existing Indian Income Tax Act, 1961.[1] If approved, the DTC shall come into force on the April 1, 2012, and shall be applicable for income earned during the financial year 2012 13.[2] Although… …
36Clap Notes — Clap note is an unofficial shorthand term describing an interest only financing tool used by certain institutional investors, such as major corporations for the purpose of funding new real estate acquisitions. TerminologyThe instrument is called… …
37Clap note — is an unofficial shorthand term describing an interest only financing tool used by certain institutional investors, such as major corporations for the purpose of funding new real estate acquisitions. Contents 1 Terminology 2 Functionality 3… …
38Active management — (also called active investing) refers to a portfolio management strategy where the manager makes specific investments with the goal of outperforming an investment benchmark index. Investors or mutual funds that do not aspire to create a return in …
39bad debt — see debt Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. bad debt I …
40Organic composition of capital — Part of a series on Marxism …
