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DROIT VALEUR [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2002-09-10

English

Subject field(s)
  • Taxation Law
  • Taxation
DEF

A form of stamp duty applied to certain legal instruments. The duty is based on a percentage of the consideration for the transaction effected by the instrument.

CONT

There are basically two types of duties, ad valorem and fixed duties. An ad valorem duty depends on the quantum of consideration while the fixed duty does not depend on the consideration involved. Documents arising from mergers and acquisition, excluding those exempt from tax, would attract ad valorem duty.

French

Domaine(s)
  • Droit fiscal
  • Fiscalité

Spanish

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