Russian translation: вмененный доход от прироста капитала
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13:28 Jan 15, 2008
English to Russian translations [PRO] Law/Patents - Law: Taxation & Customs
English term or phrase:imputed capital gain
If, in a particular income year, a business shows a profit, this is divided into an imputed capital gain (i.e. the return on the business's own capital) and the remaining profit. Capital gains are assessed as income from capital, like other return on capital. The remainder of the profit is assessed as personal income on a sliding scale. However, the profit is only liable to tax when it is withdrawn from the business.