OBS and Recognised stock exchange: Difference between pages
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imported>Doug Williamson (Category added) |
imported>Doug Williamson (Create page. Sources: HMRC webpage https://www.gov.uk/government/publications/designated-recognised-stock-exchanges-section-1005-income-tax-act-2007/designated-recognised-stock-exchanges-section-1005-income-tax-act-2007-v3; Indian RSE page http://www.bar) |
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(RSE). | |||
1. ''UK tax.'' | |||
A stock exchange recognised by HM Revenue & Customs for the purposes of identifying securities as either 'listed' or 'not listed' for the purposes of UK tax legislation, and therefore potentially eligble for more favourable tax treatment. | |||
2. | |||
Similar designations in other jurisdictions. | |||
== See also == | == See also == | ||
* [[Equity market]] | |||
*[[ | * [[HM Revenue & Customs]] | ||
* [[Jurisdiction]] | |||
* [[Listing]] | |||
* [[New York Stock Exchange]] | |||
* [[Recognised investment exchange]] | |||
* [[Regulatory News Service]] | |||
* [[Security]] | |||
* [[Stock]] | |||
* [[Stock exchange]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:The_business_context]] | |||
[[Category:Corporate_finance]] | |||
[[Category:Investment]] | |||
[[Category:Long_term_funding]] | |||
[[Category:Financial_products_and_markets]] | |||
Revision as of 00:52, 1 January 2021
(RSE).
1. UK tax.
A stock exchange recognised by HM Revenue & Customs for the purposes of identifying securities as either 'listed' or 'not listed' for the purposes of UK tax legislation, and therefore potentially eligble for more favourable tax treatment.
2.
Similar designations in other jurisdictions.
