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Terme préférentiel

capital gains tax  

Définition

  • A capital gain (loss) is an increase (decrease) in the value of an asset, such as that realized from the sale of stocks, bonds, precious metals, and property. Since a capital gain is an addition to economic well-being, theoretically it should be included in a comprehensive income tax base. [Source: Encyclopedia of Business in Today's World; Capital Gains Tax]

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URI

http://data.loterre.fr/ark:/67375/N9J-V29296CR-K

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