单词 | capital duty |
释义 | > as lemmascapital duty capital duty n. = capital tax n.; spec. a stamp duty payable on the formation of companies, the issue of shares, etc. ΚΠ 1889 Financial Times 3 Sept. 2/4 The capital of the August companies..exceeds by a very safe margin Mr. Goschen's estimate when imposing the capital duty by his Budget of last year. 1926 Jrnl. Inst. Actuaries 57 253 The Committee was obviously impressed by evidence as to the serious handicap on enterprise caused by the present high rate of capital duty. 1996 J. P. Vanderwolk in C. D. Booth Hong Kong Commerc. Law vii. 193 The investment of share capital in a Hong Kong company produces a liability for capital duty. 2005 Irish Times (Nexis) 8 Dec. 3 Financial Services Ireland welcomed the abolition of capital duty, saying it would create greater Irish influence on key investment decisions by foreign firms. < as lemmas |
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