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Comparable uncontrolled price (cup) method
| Глоссарий по налогам |
A transfer pricing method that compares the price for property or services transferred in a controlled transaction to the price charged for property or services transferred in a comparable uncontrolled transaction in comparable circumstances.
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Controlled, английский
- Управляемый; регулируемый
- Управляемый
- Подконтрольный (о предприятиях)
Transaction, английский
- Любое событие в результате которого происходит изменение финансовой позиции организации в ходе её обычной работы. примером транзакции является осуществление покупки с помощью кредитной карты.
- (транзакция) соглашение между покупателем и продавцом, для продажи актива;
- Операция открытия/закрытия позиции.
- Экономическая операция (в снс; элементарный акт хозяйственной деятельности, совершаемый между хозяйственными единицами: производство, капиталовложения, потребление и др.; операции могут быть односторонними и двусторонними, капитальными и текущими, товарными и нетоварными, фактическими и условными, расчетными)
- A transaction is a digitally signed message authorizing some particular action associated with the blockchain. in a currency, the dominant transaction type is sending currency units or tokens to someone else; in other systems actions like registering domain names, making and fulfilling trade offers and entering into contracts are also valid transaction types.
- A data manipulation action processed by a database.
- A physical economic exchange action.
- A social economic exchange action.
- An event or condition that is recorded in asset, liability, expense, revenue, and/or equity accounts. sales to customers or purchases from vendors are examples of transactions.
- The pairing of two or more actions that are performed together as a single action; the action succeeds or fails as a whole.
- The posting or registration of a change on a document or a journal line.
- The delivery of a security by a seller and its acceptance by the buyer.
- Операция
- Language use to achieve ends rather than maintain social relationships.
- Information that entrance transfers to another computer system, either directly (via dll or other interface) or by saving it in a transfer file.
Comparable, английский
Сравнимый; аналогичный
Uncontrolled, английский
Неуправляемый
Circumstances, английский
Обстоятельства, условия, положение дел; финансовое состояние
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Transactional profit method, английский
A transfer pricing method that examines the profits that arise from particular controlled transactions of one or more of the associated enterprises participating in those transactions.
Gift causa mortis, английский
A transfer of property by a person who faces impending death. the donee thereby becomes the owner of the property, but on the condition that the gift is revoked if the donor does not die.
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