Tax treatment of capital gains realized by individuals on sales of securities

Journal
Milhac, E.; Bayle, P.
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2000 (Volume 2), No. 3
PriceUSD 45

The Finance Bill for 2000 significantly modifies several areas of income taxation. The Finance Bill substantially modifies the tax treatment of capital gains realized by individuals on sales of securities. The changes result in a very significant simplification of the tax regime. The article highlights the new regime.