Traduction de «Revenue bond » (Anglais → Français) :

The second advantage of U.S. ports is that, among other things, U.S. ports may issue revenue bonds, the interest on which is tax-exempt in the hands of the bond holder, and that ability is a useful tool for attracting private investment for building port facilities.

The U.S. offers generous locational subsidies that often take the form of financing of plant construction and training through tax-free revenue bonds.

(c) income bonds — bonds that are a lien on a company’s revenue alone, or bonds that, while being a lien on the company’s property and franchises, provide for payments of interest only if the interest is earned;

(Return tabled) Question No. 468 Hon. Gerry Byrne: With regard to the financing and operation of the Confederation Bridge: (a) what are the amounts of toll revenues reported to the government as required by the Bridge Operating Agreement between the government and Strait Crossing Development Incorporated (SCDI), broken down by year and/or report from 1997 to the most current report; (b) has the government ever audited or evaluated SDCI’s records or remittances, as provided for in the Bridge Operating Agreement; (c) if the answer to (b) is yes, what were the key findings of the audits and what are the document identification references ...[+++]to these audits or evaluations; (d) if the answer to (b) is no, why has the government not audited SCDI’s records to date; (e) what has the government paid to SCDI or Strait Crossing Finance Inc (SCFI) annually to retire the bonds issued by SCFI for the financing of the Confederation Bridge; (f) what are the government’s forecasted annual payments to SCDI or SCFI for the purposes of retiring the bonds for the remainder of its 35-year agreement with SCDI or SCFI; and (g) what are the amounts of any payments made owing to the government's guarantee to SCDI of a minimum of $13.9 million (1996 dollars) per year in toll revenue?

Firstly, revenue from direct participation in companies (dividends) tends to be taxed at higher rates than income resulting from capital invested free of risk in bonds and accounts deposits (interest).

American ports enjoy far greater flexibility; they are able to raise capital through tax-exempt revenue bonds, pledging of assets, direct taxation and other means.