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Quantitative Finance · Glossário

O que é Securities transaction tax and foreign ownership limit?

Também chamado de: securities transaction tax · foreign ownership limit

Definition 12.14 Markets I: The Ecosystem and Exchange-Traded Markets · Capítulo 12 — Asian and Emerging Equity Markets

A securities transaction tax (STT) is a tax on exchange transactions whose rate and payer depend on the instrument: shares, futures or options. A foreign ownership limit caps the fraction of a company that non-residents may hold in aggregate; when it is reached, foreigners can buy only from other foreigners.

Per-trade taxes on a purchase followed by a sale. A market with no such tax would show zero. Data: the rates of .
Figure 12.4. Per-trade taxes on a purchase followed by a sale. A market with no such tax would show zero. Data: the rates of Boxes 12.2 and 12.3.
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