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Taxes

Premium at the issue of shares

When a corporation issues shares with a value higher than its par value, it is referred to as excess of issue value. This amount is not considered as profits and is instead classified as a contribution to the company's capital. This is an important concept to understand in the world of finance, as it can have a significant impact on a corporation's financial standing. Let's delve deeper into this topic and explore its implications.

Related terms

Lump-sum taxation

Understand the meaning and definition of Lump-sum taxation in the context of stock market, trading, and investments.

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Gross income

Understand the meaning and definition of Gross income in the context of stock market, trading, and investments.

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Reciprocity principle

Understand the meaning and definition of Reciprocity principle in the context of stock market, trading, and investments.

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Compensation

Understand the meaning and definition of Compensation in the context of stock market, trading, and investments.

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Supplemental assessment

Understand the meaning and definition of Supplemental assessment in the context of stock market, trading, and investments.

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Tax home

Understand the meaning and definition of Tax home in the context of stock market, trading, and investments.

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