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  2. Financial transaction tax - Wikipedia

    en.wikipedia.org/wiki/Financial_transaction_tax

    The Spanish Financial Transaction Tax (FTT) was approved in October 2020 (entering into force in January 2021), allowing Spain to tax the acquisition of listed shares issued by Spanish companies admitted to trading on a Spanish or other EU-regulated markets, or on a non-EU equivalent market, with a market capitalization exceeding EUR 1 billion ...

  3. Employee stock option - Wikipedia

    en.wikipedia.org/wiki/Employee_stock_option

    The cash flow comes when the company issues new shares and receives the exercise price and receives a tax deduction equal to the "intrinsic value" of the ESOs when exercised. Employee stock options are offered differently based on position and role at the company, as determined by the company.

  4. Capital gains tax - Wikipedia

    en.wikipedia.org/wiki/Capital_gains_tax

    Individuals paid capital gains tax at their highest marginal rate of income tax (0%, 10%, 20% or 40% in the tax year 2007/8) but from 6 April 1998 were able to claim a taper relief which reduced the amount of a gain that is subject to capital gains tax (thus reducing the effective rate of tax) depending on whether the asset is a "business asset ...

  5. Capital Gains Tax: Definition, Rates & Calculation - AOL

    www.aol.com/finance/capital-gains-tax-definition...

    Federal Tax Rates for Long-Term Capital Gains. Rate. Single. Married Filing Jointly. Married Filing Separately. Head of Household. 0%. $0 – $40,400. $0 – $80,800

  6. Capital gains tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Capital_gains_tax_in_the...

    From 1998 through 2017, tax law keyed the tax rate for long-term capital gains to the taxpayer's tax bracket for ordinary income, and set forth a lower rate for the capital gains. (Short-term capital gains have been taxed at the same rate as ordinary income for this entire period.) [ 16 ] This approach was dropped by the Tax Cuts and Jobs Act ...

  7. Tobin tax - Wikipedia

    en.wikipedia.org/wiki/Tobin_tax

    Even though the tax on fixed-income securities was much lower than that on equities, the impact on market trading was much more dramatic. During the first week of the tax, the volume of bond trading fell by 85%, even though the tax rate on five-year bonds was only 0.003%.

  8. Tehran Stock Exchange - Wikipedia

    en.wikipedia.org/wiki/Tehran_Stock_Exchange

    Share transfers: The Tax Amendment has changed the regulations regarding calculation of tax on transfer of shares and their rights in Iranian corporate entities. In the case of shares listed on the Tehran Stock Exchange (TSE) the tax on transfer of such shares and other rights is 0.5 per cent of the sales price. [37]

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