Examlex
Subpart F income is passive and usually derived from operations in a tax-haven country.
Efficient Markets
A hypothesis suggesting that financial markets are "informationally efficient," meaning prices of securities reflect all available information at any moment.
Expected Risk Premium
The extra return investors require to hold a risky asset over a risk-free asset, reflecting the additional risk.
Standard Deviations
A measure used in statistics to quantify the amount of variation or dispersion of a set of values.
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