Chargeable gain and Office of the Comptroller of the Currency: Difference between pages

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imported>Doug Williamson
(Updated entry. Source ACT Glossary of terms)
 
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''UK Corporation tax.''
(OCC).


The amount of the realised increase in the value of a capital asset, as calculated for Corporation Tax purposes.  
1. ''United States''


The Office of the Comptroller of the Currency is responsible for the regulation of nationally chartered banks in the US, including internet-based banks.


In the UK, individuals and partnerships are liable to Capital Gains Tax on their capital gains, while companies are liable to Corporation Tax on their 'chargeable gains'.
It issues the national charters and monitors bank performance and loan credit quality ratings.  




== See also ==
2.
* [[Capital gain]]
* [[Chargeable gain]]
* [[Corporation Tax]]
* [[Taxable profits]]
* [[Taxable trading profits]]


[[Category:Accounting,_tax_and_regulation]]
Similar governmental functions in other countries.
 
 
==See also==
*[[Agrentina]]
*[[United States]]

Revision as of 10:43, 21 May 2017

(OCC).

1. United States

The Office of the Comptroller of the Currency is responsible for the regulation of nationally chartered banks in the US, including internet-based banks.

It issues the national charters and monitors bank performance and loan credit quality ratings.


2.

Similar governmental functions in other countries.


See also

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