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Investment

Che cos'e Freno fiscale?

Freno fiscale The negative effect of taxes on portfolio returns, reducing the investor’s after-tax performance due to realized gains, dividends, or interest.

Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

How is “Freno fiscale” Used in Practice?

Il freno fiscale può erodere i rendimenti a lungo termine, specialmente in paesi con elevate imposte su capital gain o dividendi.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

Che cos'e Freno fiscale?

The negative effect of taxes on portfolio returns, reducing the investor’s after-tax performance due to realized gains, dividends, or interest.

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