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Fiscal transparency
| Глоссарий по налогам |
Looking through an entity and attributing profits and losses directly to the entity`s members. the profits of certain forms of enterprises are taxed in the hands of the members rather than at the level of the enterprise. often occurs in the case of a partnership for example.
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Fiscal, английский
- Una oficina publica que procesa los casos criminales para el estado. vea acusador y fiscal del distrito
- [financial] year бюджетный [финансовый] год
- Финансовый
Fiscal (m. o f.), испанский
Fiscal -, английский
Финансовый год
Fiscal adjustment, английский
Фискальная перестройка
Fiscal charge, английский
Отчисление в бюджет
Fiscal consolidation, английский
Консолидация бюджетов
Fiscal deficit, английский
Бюджетный дефицит
Fiscal domicile, английский
Fiscal fraud, английский
Налоговое мошенничество
Fiscal immunity, английский
Освобождение от налогов
Fiscal incentive, английский
- Бюджетно-налоговая льгота
- Actors (individuals, households, companies) are granted a reduction of their contribution to the public treasury via income or other taxes.
Fiscal law, английский
Налоговое право
Fiscal matters, английский
Fiscal metering units, английский
Fiscal nullity doctrine, английский
Common law doctrine used in the uk in cases of avoidance of tax, whereby certain transactions are ignored for fiscal purposes. cf. substance over form doctrine.
Fiscal period, английский
- A division of a fiscal year that is reflected on financial statements.
- A time period division of a fiscal year.
Fiscal periods, английский
Because not all companies have the same fiscal year end, we, in cooperation with i/b/e/s, use fy1, fy2, etc., to identify unique fiscal periods for forecast data. for comparison purposes, i/b/e/s rounds off the quarter end dates to the nearest month end.
Fiscal policy, английский
- The use of government spending and taxation, as opposed to monetary policy (interest rates and money supply), to try to influence the level of economic activity. an expansionary fiscal policy means lower taxes and higher government spending. the effect of these policies would be to encourage more spending and boost the economy. conversely, a contractionary fiscal policy means raising taxes and cutting spending.
- Part of economic policy which relates to taxation and public expenditure.
- Бюджетно-налоговая политика
Fiscal position, английский
Состояние бюджета
Fiscal printer, английский
A printer with security features for tax authorities to confirm the taxes collected by the retailer.
Fiscal residence, английский
Enterprise, английский
- Предприятие. фирма или компания, находящаяся в общей собственности или под общим контролем независимо от того, кто является собственником и кем осуществляется контроль - акционерами частной компании или правительством
- Предприятие (в смп основная единица статистического наблюдения, производственной деятельности; в снс предприятие — производственная единица, юридически обоснованная, которая осуществляет свою деятельность на коммерческих началах+ т. е. реализующая свою продукцию — товары и ус411 луги — по ценам, покрывающим издержки производства)
- An undertaking of difficulty and danger.
- An organization with more than 1000 employees and more than 500 personal computers.
- A business firm.
- Entrepreneurial skills, especially the ability to identify new products or markets, take risks and create profit.
- Предприятие
Partnership, английский
- Партнерство
- Association of two or more person (individuals or companies) formed for the purpose of making a profit. a partnership can be a general partnership or a limited partnership depending on the extent of each party`s liability. a general partnership is characterized by the unlimited liability of the general partners for partnership debts. also see: limited partnership.
- A legal entity or formal arrangement between two or more partners to manage and operate a business, governed by a partnership agreement. the partners have direct rights to a share of the assets and the profits of the partnership. an example of a partnership is a limited partnership.
- The set of rules on a computer and a portable device that allow digital media files and other information to be synchronized.
- Shared ownership among two or more individuals, some of whom may, but do not necessarily, have limited liability with respect to obligations of the group. see: general partnership, limited partnership, and master limited partnership.
- A firm owned by two to twenty people who share profits and usually have unlimited liability for the firm’s debts and obligations.
- Простое товарищество
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Temporary importation, английский
- Many countries allow temporary importation without levying customs duties and turnover tax on items which are to be within their borders for only a short time.
- Customs regime under which foreign goods are used for a certain period of time (the term of temporary import) in the customs territory of the russian federation with a full or partial conditional exemption from payment of customs duties and taxes and without application of prohibitions and restrictions of economic nature, established in accordance with the legislation of the russian federation on the state regulation of foreign trade.
Zero coupon bond, английский
Long-term bond on which interest is not payable on a regular basis, but rather upon maturity of the bond. it is sold at a deep discount from its face value.
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