Русско-англо-русский юридический словарь

Is it any wonder that one of the Tory government’s first acts was to push through a finance bill that cut the rate of capital gains tax? (Guardian)

A capital gains tax (CGT) is a tax on capital gains, the profit realized on the sale of a non-inventory asset that was greater than the amount realized on the sale. The most common capital gains are realized from the sale of stocks, bonds, precious metals and property. Not all countries implement a capital gains tax and most have different rates of taxation for individuals and corporations. (Wikipedia)

Residents of Monaco are not subject to income tax, capital gains tax or wealth tax and are able to travel visa-free to all Schengen area countries. (The Independent)