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Net working capital
| Глоссарий по налогам |
Current assets less current liabilities.
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Liabilities, английский
- Обязательства, см. financial assets; financial claims
- Обязательства
- Financial commitments that can be summed up as money owed; e.g., similarly, on a balance sheet, liabilities include short-term debt, long-term debt, and accounts payable. the main liabilities of banks are the deposits of their customers.
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Information return, английский
Declaration made by a person who has economic information about a potential taxpayer, regardless of whether that person is liable for withholding tax.
World wide income, английский
Criterion for the income tax liability of a resident company or individual of a certain country. in many countries a resident company or individual is subject to corporate/individual income tax on its worldwide income, subject to double taxation relief.
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