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Transfer pricing adjustment
| Глоссарий по налогам |
Adjustment made by the tax authorities after making a determination that a transfer price in a controlled transaction between associated enterprises is incorrect or where an allocation of profits fails to conform to the arm`s length principle.
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Adjustment, английский
- Регулировка; перестановка; корректировка
- Поправка
- A specific directional high-speed movement of a joint performed by a chiropractor
- In marine insurance, the ascertaining and finally settling the amount of
- A change to an account to correct or update the balance.
- Корректировка
Determination, английский
- Определение; измерение (параметров, величин)
- N детерминация; определение, установление deep content ~ определение глубинного со- держания
- Определение; измерение; вычисление
- Определение ~ of permeability of concrete определение (водо) проницаемости бетона
- Определение. в аналитической химии измерение количества или концентрации одного или нескольких компонентов пробы. 46
- Определение (суда)
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.
Associated, английский
- Соответствующий; связанный; присоединенный
- Experiencing through your own senses (seeing through your own eyes, hearing with your own ears, feeling with your own feelings.)
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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Tax information exchange agreement (ties), английский
Agreement which allows governments to share tax and other information with a view to combating tax evasion, drug trafficking, etc.
Realized gain/loss, английский
Actual gain/loss realized from the disposal of an asset.
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