tax treatment of investment
21capital gains tax — n [C, U] (in Britain) a tax on the profits people make from selling investments (= things in which they have invested money), such as shares or property. * * * Tax levied on gains realized from the sale or exchange of capital assets. Though… …
22Corporate tax — Taxation An aspect of fiscal policy …
23Consumption tax — Taxation An aspect of fiscal policy …
24Carbon tax — Part of a series on Green economics Concepts …
25Trade Related Investment Measures — The WTO Agreement on Trade Related Investment Measures (TRIMs) are rules that apply to the domestic regulations a country applies to foreign investors, often as part of an industrial policy.Policies such as local content requirements and trade… …
26Gold as an investment — Reserves of SDR, forex and gold in 2006 …
27Organization for International Investment — Based in Washington, D.C., the Organization for International Investment (OFII) is a trade association representing the interests of US subsidiaries of overseas corporations. OFII advocates for non discriminatory treatment in the United States… …
28Capital Gains Treatment — The specific taxes assessed on investment capital gains as determined by the U.S. Tax Code. When a stock is sold for a profit, the portion of the proceeds over and above the purchase value (or cost basis) is known as capital gains. Capital gains… …
29Passive Foreign Investment Company - PFIC — A foreign based corporation that has one of the following attributes: 1. At least 75% of the corporation s income is considered passive , which is based on investments rather than standard operating business. 2. At least 50% of the company s… …
30National treatment — is a principle in international law vital to many treaty regimes. It essentially means treating foreigners and locals equally. Under national treatment, if a state grants a particular right, benefit or privilege to its own citizens, it must also… …
