tax on capital gain

基本解釋

The Tax Office argued that if British American Tobacco had sold the brands directly to Imperial, it would have been liable for the tax on a capital gain of $118 million.
澳大利亞稅務(wù)署認(rèn)為，如果英美煙草公司直接將這些品牌出售給帝國煙草公司的話，它應(yīng)該繳納1.18億美元資本收入的稅額。
The market viewed the increase as mild compared to the potential introduction of harsher austerity measures such as capital gain tax on stock trading and property withholding tax.
市場認(rèn)為，與征收股票資本利得稅和房地產(chǎn)預(yù)提稅等可能實(shí)施的更為嚴(yán)厲的措施相比，提高存款準(zhǔn)備金率仍算是溫和的。

The PVF allows the investor to receive an up-front payment (typically, 75-85% market value) in exchange for delivery of a variable amount of shares or cash in the future, at which time the capital gain is realized for tax purposes and the tax on the capital gain is paid.
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