«BOND WASHING»に関連する英語の本
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bond washingの使いかたを見つけましょう。
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But this rule does not apply to bond-washing transactions. A bond-washing
transaction consists of selling of securities just on the eve of due date of interest
and buying back same or similar securities after the due date of interest is over.
Thus ...
2
Income Tax and Central Sales Tax Law and Practice
But this rule does not apply to bond-washing transactions. A bond-washing
transaction consists of selling of securities just on the eve of due date of interest
and buying back same or similar securities after the due date of interest is over.
Thus ...
(iv) Any payment which is not deductible in computing taxable profits of business
or profession under Sec. 40 A is also to be disallowed. 8.1 2 BOND-WASHING
TRANSACTIONS AND CHARGEABILITY OF INTEREST [SEC. 94] The holder of
...
4
Developing Government
Bond Markets: A Handbook (EPub)
184 10.2.3 Treatment of Capital Gains 10.2.3.1 Capital Gains Taxation and Bond
Washing Many countries, especially industrial countries, tax realized capital
gains from company share transactions, either as ordinary income in
comprehensive ...
International Monetary Fund, 2001
5
Developing Government
Bond Markets: A Handbook
Gains Taxation and Bond Washing Many countries, especially industrial
countries, tax realized capital gains from company share transactions, either as
ordinary income in comprehensive income taxes or as separate capital gains
taxes.185 A ...
6
Central Europe towards Monetary Union: Macroeconomic ...
According to Czech analysts, the share of foreign investors in the secondary
market for non-state bonds is further increased through widespread practices of "
bond washing".20 In most central and eastern European countries taxation of ...
Ronald MacDonald, Rod Cross, 2001
7
Securities Lending and Repurchase Agreements
This appears to have occurred in the early twentieth century, much of it motivated
by "bond washing." Bond washing involved moving bonds from one hand to
another specifically timed around the record date and ex-date so as to take an ...
Frank J. Fabozzi, CFA, 1996
8
Dictionary of International Investment and Finance Terms
... that issue bonds. bond swap The simultaneous selling of one bond issue and
the buying of another. bond washing The practice of buying bonds cum dividend
and selling them ex dividend, to reduce the rate of tax payable on the transaction
...
John Owen Edward Clark, 2001
9
An Introduction to Global Financial Markets
BOND WASHING Selling a bond prior to the ex dividend date to take a capital
gain instead of receiving income. BONOS Bonos del Estado, Spanish
government bonds. BONUS ISSUE A free issue of shares to existing holders.
BRADY BOND ...
Stephen Valdez, Philip Molyneux, 2010
10
TAXATION LAW AND PRACTICE
I 8.6 BOND WASHING TRANSACTIONS As per the Income-tax Act, the holder of
the security on the due date of interest is charged to tax for such interest due. In
order to avoid tax, the real owners of securities transfer income, a few days
before ...
V. BALACHANDRAN, S. THOTHADRI, 2012
