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Resale price margin
| Глоссарий по налогам |
Gross margin measured by reference to the price at which goods purchased from another party are resold to independent enterprises.
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Independent, английский
- One who logs and sells his output on the open market; not associated with a mill or under company or dealer contract (19).
- Независимый; автономный
- Независимый, автономный
- Независимый, самостоятельный; рантье (лицо, живущее на доходы от капитала)
- Независимый
- A независимый
- A merchant ship under naval control, but sailing alone and unescorted by any warship.
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Deemed interest, английский
If a member of a multinational enterprise (mne) receives an interest-free loan from an affiliated company, the tax authorities of the lender`s country may readjust the lender`s profits by adding an amount equal to the interest which would have been payable on the loan had it been made at arm`s length.
Unilateral relief, английский
Granting of relief from the effects of international double taxation on the basis of domestic legislation rather than the provisions of a tax treaty.
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