隔日交易的中文解释
在税务年度结束前卖出股票,随即在新税年开始后买回,借此在保留股票拥有权的同时,将资本利得或亏损入账以满足税务上的目的。
Bed and Breakfast Deal的英文解释
The sale of a share and its repurchase
shortly after the
beginning of a new tax year. This allows shareholders to
register a capital loss or profit for tax purposes while retaining
ownership of the shares.