Traduction de «taux d'intérêt marginal du preneur » (Français → Anglais) :

lessee's incremental borrowing rate [ lessee's rate for incremental borrowing ]

lessee's incremental borrowing rate | lessee's rate for incremental borrowing

Government's (lessee) rate for incremental borrowing

marginal interest rate

Marginal interest rate

interest rate on the marginal lending facility | marginal lending facility rate | marginal lending rate

In the case of a variable rate tender, the interest rate is the marginal rate.

(or, where a particular lease provides that the amount paid or payable by the lessee of the property for the use of, or the right to use, the property varies according to prevailing interest rates in effect from time to time, and the taxpayer so elects, in respect of all of the property that is the subject of the particular lease, in the taxpayer’s return of income under Part I of the Act for the taxation year of the taxpayer in which the particular lease was entered into, the rate determined in accordance with section 4302 that is in effect at the beginning of the period for which the interest is being calculated), compounded semi-annua ...[+++]lly not in advance, and

In 1999, in Ontario, the personal marginal tax rate on interest income was 48.75 per cent. The top tax rate on dividends was 32.9 per cent.

(b)the interest rate set must be at least equivalent to the marginal lending facility rate of the European Central Bank during the credit period.