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Income subject to tax
Глоссарий по налогам |
All sources of income liable to tax without taking account of tax allowances.
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Allowances, английский
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Direct method of allocation of costs, английский
Allocation method where the parent company or group service centre of a multinational enterprise providing central management and other services charges each member of the group directly for individual services rendered.
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.
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