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Fruit and tree doctrine
| Глоссарий по налогам |
A judicial doctrine that an individual who earns income from property of services may not assign such income to another person for tax purposes.
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Individual, английский
Физическое лицо
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Mutual agreement procedure (map), английский
A means through which tax administrations consult to resolve disputes regarding the application of double tax conventions. this procedure, described and authorized by article 25 of the oecd model tax convention, can be used to eliminate double taxation that could arise from a transfer pricing adjustment.
Gift inter vivos, английский
- A gratuitous transfer of property made during the transferor`s (donor`s) lifetime. in many countries the gratuitous transfer of property is subject to a gift tax.
- A piece of property or asset given from one living person to another.
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