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Model tax conventions (treaties)
| Глоссарий по налогам |
A model tax treaty is designed to streamline and achieve uniformity in the allocation of taxing right between countries in cross-border situations. model tax treaties developed by oecd and un are widely used and a number of countries have their own model treaties.
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Streamline, английский
- To simplify, to modernize process of production
- To make easier; to eliminate unnecessary steps.
Uniformity, английский
Allocation, английский
- The apportionment or assignment of income or expense for various tax purpose, e.g., between permanent establishments in various jurisdictions
- Распределение (расходов, рабочей силы); ассигнование (денежных средств) ~ of contract продажа подряда с торгов ~ of responsibility during erection установление ответственности за монтаж land ~ распределение земель [территории] при планировке
- An assignment of a portion of a resource for a particular use or purpose.
- In operating systems, the process of reserving memory for use by a program.
- The percentage of a resource’s capacity that is designated for a specific assignment.
- The process of distributing amounts (monetary or statistical) to one or more accounts, fields, or records.
- Distribution of fishing opportunity among user groups or individuals. shares are sometimes based on historic amounts.
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Non-resident alien, английский
A non-resident individual who is not a citizen or national of the taxing jurisdiction.
Indirect-charge method, английский
A method of charging for intra-group services based upon cost allocation and apportionment methods.
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