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Home > QFINANCE Dictionary > Definition of taxable gain

Definition of

taxable gain

Tax

profit liable to capital gains tax a profit from the sale of an asset that is subject to capital gains tax.

Related definitions of "taxable gain"

taxable gain - Related Articles
  • Depreciation

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    While the straight-line method results in the same deduction each year, the declining-balance method produces larger deductions in the first years and far smaller deductions in the later years. One result of this system is that, if the equipment is expected to be sold for a higher value at some point in the middle of its life, the declining-balance method can produce a greater taxable gain in that year because the book value of the asset will be relatively lower.

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    Taxable profit is not calculated in the same way as accounting profit. The latter may be generated using IFRS (International Financial Reporting Standards) or local GAAP (Generally Accepted Accounting Principles) using cash accounting or some taxation specific rules.
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    is treated as an equity issue and is disregarded for tax. In the latter case it is in principle taxable as an embedded derivative. If so, a chargeable gain or allowable loss will arise when the company pays cash to the holders. The gain or loss is determined by a formula based on the difference between
    By Roger Lister

  • The Ability of Ratings to Predict the Performance of Exchange-Traded Funds

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    of ETFs restricts the realization of taxable capital gains.
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Definitions of ’taxable gain’ and meaning of ’taxable gain’ are from the book publication, QFINANCE – The Ultimate Resource, © 2009 Bloomsbury Information Ltd. Find definitions for ’taxable gain’ and other financial terms with our online QFINANCE Financial Dictionary.

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