TERMIUM Plus®

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CAPITAL YIELD TAX [2 records]

Record 1 2008-02-18

English

Subject field(s)
  • Investment
  • Taxation
DEF

A yield which is assessed after deduction of tax. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].

CONT

The gross(pre-tax) yield on both bonds was 10. 00%. Smith explained that because the investor was in a high tax bracket, the after-tax yield would be improved by the switch, since more of the return would be provided by the capital gain on the deep discount bonds, on which a lower rate of tax applied(capital gains tax versus tax on income).

French

Domaine(s)
  • Investissements et placements
  • Fiscalité
DEF

Rendement d'un titre qui s'obtient en déduisant de l'intérêt brut l'impôt anticipé.

Spanish

Campo(s) temático(s)
  • Inversiones
  • Sistema tributario
OBS

retorno neto: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 1

Record 2 1999-10-07

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité

Spanish

Campo(s) temático(s)
  • Sistema tributario
DEF

Impuesto de producto que grava los rendimientos del capital entregado a préstamo o aportado como participación a una sociedad.

Save record 2

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