What is Frottement fiscal?
In this glossary, Frottement fiscal refers to: The negative effect of taxes on portfolio returns, reducing the investor’s after-tax performance due to realized gains, dividends, or interest.
How is Frottement fiscal used in finance?
In finance communication, this term appears in contexts such as: "Le frottement fiscal peut réduire les rendements à long terme, en particulier dans les juridictions où les impôts sur les plus-values ou les dividendes sont élevés."
Why does Frottement fiscal matter in finance?
Frottement fiscal matters because it supports clear communication in Investment contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.
Who uses Frottement fiscal?
Frottement fiscal is mainly used by Financial Analysts, Bankers, and Traders.
What category does Frottement fiscal belong to?
In this glossary, Frottement fiscal is grouped under Investment. Related pages in this category explain adjacent procedures, commands and operational concepts.
Where does this definition come from?
This definition is sourced from CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework and published by Protermify Finance as a static finance reference page.