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Single entity approach
| Глоссарий по налогам |
Method of taxing a legal entity that conducts its business through a permanent establishment rather than through a subsidiary company. under the single entity approach, a head office and a permanent establishment are treated as one taxpayer for tax purposes, even though they may be considered separate entities for purposes of accounting or commercial law.
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Establishment, английский
- Учреждение (в снс; территориально обособленная производственная единица, как правило, промышленное или торговое предприятие, которая занимается одним видом деятельности — завод, фабрика, шахта, рудник и т. д., но не компания, фирма, которые представляют совокупность предприятий, производящих неоднородную продукцию; учреждение представляет самостоятельную учетную единицу); предприятие (в снс; элементарная технологическая единая производственная единица, выпускающая однородную продукцию; представляет собой самостоятельную учетную единицу)
- The regulated complement or quota of officers and men to a ship, either in time of war or peace. the equipment. the regulated dimensions of spars, cabin, rigging, &c.—establishment of a port. an awkward phrase lately lugged in to denote the tide-hour of a port.
- The complement or quota of officers and rates assigned to a ship or station.
Subsidiary, английский
- Дочерняя компания (в снс; под этим нередко понимают отечественные компании, являющиеся дочерними фирмами иностранных компаний или иностранными дочерними фирмами отечественных компаний)
- A company controlled by another company or corporation.
- A wholly or partially owned company that is part of a large corporation. a foreign subsidiary is a separately incorporated entity under the host country`s law. a subsidiary`s financial results are carried on the parent company`s books.
- Дочернее предприятие
- A company that is controlled by another company
- A company that is controlled by another company a company whose voting stock is more than 50% owned by another company. the company with the majority interest is called the “parent company”
Accounting, английский
- Учет (на предприятиях); счетоводство (снс); народнохозяйственный учет (смп) (в социалистических странах образует единую систему социалистического учета, включающую бухгалтерский, оперативно- технический учет и статистику; в капиталистических странах народнохозяйственный учет отсутствует, в масштабе всей экономики «национальное счетоводство» представляет вид балансовых построений), см. national accounts
- Бухгалтерский учет
- The practice of recording, classifying, summarizing, and reporting the financial consequences of accounting events.
- The process of tracking and/or analyzing user activities on a network by logging key data (e.g. amount of time in the network, services accessed, amount of data transferred).
- The bookkeeping methods involved in maintaining a financial record of business transactions and in the preparation of statements concerning the assets, liabilities, and operating results of a business. the three main accounting statements are the income statement, balance sheet, and statement of cash flows.
Commercial, английский
Коммерческий
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Profit mark-up, английский
Method to find an arm`s length price, by taking the vendor`s cost and adding an appropriate profit mark-up.
Accounting basis, английский
Method of calculating amounts subject to income tax and vat. in respect of vat, tax would be computed as a percentage levy on the excess of sales over purchases. this is a theoretical concept and no country uses it.
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