roll-up funds

roll-up funds An offshore investment fund using securities with rolled-up coupons designed to avoid income tax. However, these funds are now assessed for income tax as if the coupons were paid in cash.

• taxable supply
• taxation
• taxation brackets
• tax avoidance
• tax base
• tax break
• tax burden
• tax clearance
• tax code
• tax-deferred
• tax deposit certificate
• tax-effective
• tax evasion
• tax exile
• tax-free
• tax harmonization
• tax haven
• tax holiday
• tax invoice
• tax loss
• tax month
• tax planning
• tax point
• tax rebate
• tax relief