Finance English
Investment

O que e Arrasto fiscal?

Arrasto fiscal 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 “Arrasto fiscal” Used in Practice?

O arrasto fiscal pode corroer os retornos de longo prazo, especialmente em jurisdições com altos impostos sobre ganhos de capital ou dividendos.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

O que e Arrasto fiscal?

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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