Dictionnaire français - anglais

fiscalité - eur-lex.europa.eu
imposition des plus-values
fiscalité - iate.europa.eu
Imposition des plus-values en vigueur en Italie

Taxation of capital gains in Italy

fiscalité - eur-lex.europa.eu
Imposition des plus-values tirées de la vente de navires assujettis à la taxe au tonnage

Taxation of capital gains from the sale of tonnage tax ships

fiscalité - eur-lex.europa.eu
La fusion, la scission ou la scission partielle nentraîne aucune imposition des plus-values qui sont déterminées par différence entre la valeur réelle des éléments dactif et de passif transférés et leur valeur fiscale.

A merger, division or partial division shall not give rise to any taxation of capital gains calculated by reference to the difference between the real values of the assets and liabilities transferred and their values for tax purposes.

politique agricole - eur-lex.europa.eu
La fusion, la scission ou la scission partielle nentraîne aucune imposition des plus-values qui sont déterminées par la différence entre la valeur réelle des éléments dactif et de passif transférés et leur valeur fiscale.

A merger, division or partial division shall not give rise to any taxation of capital gains calculated by reference to the difference between the real values of the assets and liabilities transferred and their values for tax purposes.

politique agricole - eur-lex.europa.eu
SURSIS D'IMPOSITION DES PLUS-VALUES RÉSULTANT D'UNE CONVERSION

TEMPORARY DEFERRAL OF TAXATION OF CAPITAL GAINS ARISING FROM CONVERSIONS

fiscalité - eur-lex.europa.eu
European mutual funds: detecting recurrent differences in the taxation of their private unitholdersThe taxation of capital gains realized by European private investors in mutual funds must be analysed in order to detect distortions of competition of this relevant financial industry...
général - core.ac.uk - PDF: taylorandfrancis.metapress.com
Inflation and the excess taxation of capital gains on corporate stock... INFLATION distorts all aspects of thetaxation of personal income but is par-ticularly harsh on the taxation of capital gains....
Farmland owners’ land sale preferences: can they be affected by taxation programs?... Using Finnish data, real estate tax and temporal relaxation on taxation of capital gains showed some potential for the restructuring of land ownership....
Canadian experience with the taxation of capital gainsThe Canadian experience with the taxation of capital gains reflects the tension between two fundamentally different ways of viewing capital gains; the first based on the classic delineation of capital as a source...
Taxation of capital gainsThis paper reviews the main issues that needs to be addressed in the taxation of capital gains....

Publications scientifiques

Fiscalité des placements liquides et financiers des ménages en france, en rfa et aux etats-unis
... En outre le régime fiscal français est relativement favorable aux placements boursiers, en raison de la faible imposition des plus-values....
...[eng] In most countries, the taxation of households' liquid and financial assets is distinct from that of other types of income....
politique tarifaire / recherche et propriété intellectuelle - core.ac.uk - PDF: www.persee.fr
Capital gains taxation: some experience from switzerlandThis paper discusses capital gains taxation on movable property in Switzerland which was completely abolished at the canton level in 1996 but is now under political discussion as a tax at the confederation...
général - core.ac.uk - PDF: citeseerx.ist.psu.edu
Capital gains taxation under different tax regimesThis paper investigates the influence of different systems of current income and capital gains taxation on investor's decision to either carry out an investment in corporate shares or to invest funds alternatively on the capital market....
général - core.ac.uk - PDF: econstor.eu
Investment effects of capital gains taxation under simultaneous investment and abandonment flexibility... Furthermore, we investigate the impact of capital gains taxation on the optimal abandonment decision....
général - core.ac.uk - PDF: econstor.eu
Capital gains taxation and the cost of capital: evidence from unanticipated cross-border transfers of tax bases...4.57%, indicating that capital gains taxation is a significant cost to firms when raising new equity capital....
général - core.ac.uk - PDF: citeseerx.ist.psu.edu
Housing capital-gains taxation and homeowner mobility: evidence from the taxpayer relief act of 1997...appreciation.Housing Capital gains Taxation Mobility
général - core.ac.uk - PDF: www.sciencedirect.com

Exemples français - anglais

gestion comptable / finances - iate.europa.eu
institutions financières et crédit / assurance / gestion comptable / organisation de l'entreprise - iate.europa.eu
gestion comptable / finances - iate.europa.eu
[...]

Traductions en contexte français - anglais

1.- Nouvelle imposition des plus-values immobilières réalisées en Allemagne par des résidents de France

1.- New taxation of real estate gains realized in Germany by residents of France

général - CCMatrix (Wikipedia + CommonCrawl)
☐ allègement de l'imposition des plus-values

capital gains tax relief

fiscalité - eur-lex.europa.eu
régime du report de l'imposition des plus-values

system of deferral of the taxation of the capital gains

fiscalité - iate.europa.eu
Imposition des plus-values réalisées lors de la cession d un bien immobilier situé en France par un résident Nord-américain (Etats-Unis et Canada)

A document on the taxation of capital gain realized following the sale of a property located in France by residents of North America (Canada and US).

général - CCMatrix (Wikipedia + CommonCrawl)
La convention préventive de double imposition conclue entre le Luxembourg et la Belgique accorde le droit d’imposition des plus-values provenant de la vente de biens immobiliers au pays de situation des biens immobiliers.

Under the double taxation avoidance agreement between Belgium and Luxembourg, capital gains from the sale of real property are taxed in the country where the property is located.

général - CCMatrix (Wikipedia + CommonCrawl)
© Taux d'imposition des plus-values sur stock options Binary Option | Taux d'imposition des plus-values sur stock options Best binary options.

© Taxes on incentive stock options Binary Option | Taxes on incentive stock options Best binary options.

général - CCMatrix (Wikipedia + CommonCrawl)
l'exonération de l'imposition des plus-values provenant de la vente ou du transfert de navires

the exemption from taxation of capital gains arising from the sale or transfer of ships

fiscalité - eur-lex.europa.eu
L'exonération de l'imposition des plus-values provenant de la vente ou du transfert de navires

The exemption from taxation of capital gains arising from the sale or transfer of tonnage tax ships

fiscalité - eur-lex.europa.eu


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