单词 | Bond washing |
释义 | 虛拋債券 A device used by owners of securities for tax avoidance under which the securities are sold before and bought back after the payment of a dividend respectively with a result that some other persons receive the dividend. 證券持有人為逃避繳稅而使用的手法,藉著這個手法,證券在派發股息前被沽出,然後在派發股息後購回,結果是若干他人取得了股息。 |
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