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Green card test
| Глоссарий по налогам |
A test in the us to determine residence of an alien individual, i.e. an alien is considered resident if at any time during the calendar year he is a lawful permanent resident of the us under the immigration laws.
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Individual, английский
Физическое лицо
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Sham transaction, английский
- A transaction without substance, which will be ignored for tax purposes.
- Фиктивная сделка
Arm`s length range, английский
A term used in transfer pricing to describe a range of values that can be defined for purpose of selecting an appropriate arm`s length price from comparable transactions.
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