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imported>Doug Williamson |
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| 1. ''Tax - gains.''
| | Europe, Middle East and Africa. |
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| In relation to tax on gains, usually on the disposal of assets, base value is the amount by reference to which any chargeable gain will be calculated.
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| As a starting point, any excess of disposal proceeds over the base value might be potentially chargeable to tax.
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| Sometimes known as ''basis value'', depending on the tax jurisdiction.
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| 2. ''Changes over time.''
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| Any amount or value used as part of a calculation of change over time.
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| For example, to calculate the level of an index.
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| == See also == | | == See also == |
| * [[Assets]]
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| * [[Base]]
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| * [[Capital gain]]
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| * [[Capital Gains Tax]]
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| * [[Corporation Tax]]
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| * [[Index]]
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| * [[Jurisdiction]]
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| * [[Rebasing]]
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| * [[Tax base]]
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| [[Category:Accounting,_tax_and_regulation]] | | * [[Single Euro Payments Area]] |
| [[Category:The_business_context]] | | * [[EMEAI]] |
| | * [[EMEAR]] |
Revision as of 12:50, 30 October 2013
Europe, Middle East and Africa.
See also
