Retention Tax

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Dictionary Says

Definition of 'Retention Tax'

A mandatory tax placed on income that is earned on investments in a country that is not the resident's home country. This only applies to countries that are members of the European Union (EU).
Investopedia Says

Investopedia explains 'Retention Tax'

The retention tax was set up by the EU in 2005 to prevent individual investors from avoiding taxes on their income by investing their money in other countries. The rates are scaling, and will rise to a level of 35% by 2011.
Search results for

'Retention Tax'

  • CFA Level 1 Study Guide - Ethics and Standards - Standard VC ...

    http://www.investopedia.com/exam-guide/cfa-level-1/ethics-standards/standard-record-retention.asp
    ... 1.20 Standard VC: Record Retention; 1.21 Standard VI-A: Disclosure Of Conflicts;
    1.22 ... 9.3 Income Tax Terminology; 9.4 Tax Deferred Liabilities; 9.5 Permanent Vs. ...

  • CFA Level 1 Study Guide - Fixed Income Investments - After Tax ...

    http://www.investopedia.com/exam-guide/cfa-level-1/fixed-income-investments/after-tax-yield-taxable-security.asp
    ... 1.20 Standard VC: Record Retention; 1.21 Standard VI-A: Disclosure Of Conflicts;
    1.22 ... 9.3 Income Tax Terminology; 9.4 Tax Deferred Liabilities; 9.5 Permanent Vs. ...

  • CFA Level 1 Study Guide - Liabilities - Adjustments To Financial ...

    http://www.investopedia.com/exam-guide/cfa-level-1/liabilities/financial-statement-adjustment-tax-rate-changes.asp
    ... 1.20 Standard VC: Record Retention; 1.21 Standard VI-A: Disclosure Of Conflicts;
    1.22 ... 9.3 Income Tax Terminology; 9.4 Tax Deferred Liabilities; 9.5 Permanent Vs. ...

  • CFA Level 1 Study Guide - Corporate Finance - Tax and Bankruptcy ...

    http://www.investopedia.com/exam-guide/cfa-level-1/corporate-finance/tax-bankruptcy-costs.asp
    ... 1.20 Standard VC: Record Retention; 1.21 Standard VI-A: Disclosure Of Conflicts;
    1.22 ... 9.3 Income Tax Terminology; 9.4 Tax Deferred Liabilities; 9.5 Permanent Vs. ...

  • CFA Level 1 Study Guide - Liabilities - Income Tax Terminology ...

    http://www.investopedia.com/exam-guide/cfa-level-1/liabilities/income-tax-terminology.asp
    ... 1.20 Standard VC: Record Retention; 1.21 Standard VI-A: Disclosure Of Conflicts;
    1.22 ... 9.3 Income Tax Terminology; 9.4 Tax Deferred Liabilities; 9.5 Permanent Vs. ...

  • CFA Level 1 Study Guide - Liabilities - Tax Deferred Liabilities ...

    http://www.investopedia.com/exam-guide/cfa-level-1/liabilities/tax-deferred-liabilities.asp
    ... 1.20 Standard VC: Record Retention; 1.21 Standard VI-A: Disclosure Of Conflicts;
    1.22 ... 9.3 Income Tax Terminology; 9.4 Tax Deferred Liabilities; 9.5 Permanent Vs. ...

  • Valuing Firms Using Present Value Of Free Cash Flows

    http://www.investopedia.com/articles/fundamental-analysis/11/present-value-free-cash-flow.asp
    ... Where: RR= average retention rate, or (1- payout ratio) ROIC= EBIT(1-tax)/total
    capital Present Value of Operating Free Cash Flows The valuation method is ...

  • Decoding DuPont Analysis

    http://www.investopedia.com/articles/fundamental-analysis/08/dupont-analysis.asp
    ... ROE = [(operating profit margin) * (asset turnover) – (interest expense
    rate)] * (equity multiplier) * (tax retention rate). If ...

  • CFA Level 1 Study Guide - Financial Ratios - Return on Equity and ...

    http://www.investopedia.com/exam-guide/cfa-level-1/financial-ratios/return-equity-dupont-system.asp
    ... 1.20 Standard VC: Record Retention; 1.21 Standard VI-A: Disclosure Of Conflicts;
    1.22 ... 9.3 Income Tax Terminology; 9.4 Tax Deferred Liabilities; 9.5 Permanent Vs. ...

  • CFA Level 1 Study Guide - Microeconomics - Effect of Taxes on ...

    http://www.investopedia.com/exam-guide/cfa-level-1/microeconomics/tax-effects.asp
    ... 1.20 Standard VC: Record Retention; 1.21 Standard VI-A: Disclosure Of Conflicts;
    1.22 ... 9.3 Income Tax Terminology; 9.4 Tax Deferred Liabilities; 9.5 Permanent Vs. ...

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