CFC and Return: Difference between pages

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imported>Doug Williamson
(Create page. Source: linked pages.)
 
imported>Doug Williamson
m (Link with Semi-annual basis page.)
 
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''Tax''
The surplus of the amount received back from an investment, over the initial amount invested. 


1. Controlled Foreign Company.
To facilitate comparisons, return is usually expressed as a percentage of the initial amount invested, most commonly as an effective annual rate of return.


2. Controlled Foreign Corporation.
Returns can be negative.


Negative returns mean that the amounts received back from an investment are less than the amounts initially invested.


==See also==
 
* [[Anti-avoidance provision]]
== See also ==
* [[Controlled foreign company]]
* [[Effective annual rate]]
* [[Double taxation]]
* [[Semi-annual basis]]
* [[Residence]]
* [[Holding period return]]
* [[Performance spread]]
* [[Portfolio investment]]
* [[Rate of return]]
* [[Rewarded risk]]
* [[Risk]]
* [[Total return]]
 
[[Category:Investment_Appraisal]]

Revision as of 14:55, 19 October 2013

The surplus of the amount received back from an investment, over the initial amount invested.

To facilitate comparisons, return is usually expressed as a percentage of the initial amount invested, most commonly as an effective annual rate of return.

Returns can be negative.

Negative returns mean that the amounts received back from an investment are less than the amounts initially invested.


See also