|
|
|
|
|
|
|
|
|
Extended limited tax liability
| Глоссарий по налогам |
Principle according to which certain taxpayers (i.e. those subject to individual income tax, net worth tax and succession duty) who leave a tax jurisdiction and move to a low-tax country are subject to taxation in the former country of residence for a certain period of time after the move.
|
|
Individual, английский
Физическое лицо
Succession, английский
- A line of happenings, one after the other she had a succession of miscarriages.
- The orderly progression of changes in a community composition that occurs during development of vegetation in any area; from initial colonization to the attainment of the climax typical of a particular geographic area. micro s.: a dying tree, for example forced by winds to break causes a successional chain of events (also known as degrative succession. - see mosaic climax). autotropic s.: a temporal succession of species location principally involving plants. allogenic s.: a temporal succession of species at a location that is driven by external influences which alter conditions (contrary to autogenic); e.g. silt deposits changes a marshland to woodland. autogenic s.: a temporal succession of species at a location that is driven by processes operating with the community (contrary to allogenic), e.g. primary and secondary succession, that occur on newly exposed land. degraditive s.: degradable resources (feces, dead organisms) are utilized successively by a number of species; there is a link between succession on plant litter and soil formation. heterotrophic s.: a temporal succession of species at a location, principally involving animals. primary s.: soon after a region is denuded, a variety of pioneer species begin to colonize the bare ground and they modify the environmental conditions (e.g. a retreating glacier, early organisms provide the soils needed by succesing organisms - facilitation). secundary s.: follows major changes to an established ecosystem. catastrophic weather events, fire, or human activities all disturb the environment. after such an event on land, well-developed soil remains, giving pioneer species an easy foothold, but also on abandoned agricultural areas. order of s.: once an ecosystem is established, succesion does still take place on a smaller, slower, more complex scale. • degrative oos.: dead organic matter (feces etc ) trigger a succesional change of decomposing organisms until substance is completely recycled. • interactive oos.: interaction between species, e.g. herbivores in an habit; birds feed on caterpillar - too many caterpillars feeding on leaves can decrease competitiveness of plant, in which the bird lives. theories of s.: disturbances in ecosystems open up an area with the following scenarios: • facilitated: only certain pioneer species are capable of becoming established in the open space, but if certain species can exist and establish as adults under prevailing conditions, so that either can be: • tolerated: modification of the environment by early occupants has little or no effect on subsequent recruitment of later successional species, or • inhibited: occupants by early organisms make it less suitable for recruitment of late successional species, e.g. ulva sp.
- The passing of property or legal rights after death. the word commonly refers to the distribution of property under a state’s intestate succession laws, which determine who inherits property when someone dies without a valid will. when used in connection with real estate, the word refers to the passing of property by will or inheritance, as opposed to gift, grant, or purchase.
Jurisdiction, английский
- Юрисдикция
- A territory such as a state, province, county, shire, or municipality, that enforces building codes, construction standards, laws, and/or regulations within which its authority is exercised.
- Right, power, or authority which magistrates or courts have to administer justice.—within jurisdiction of civil powers, as regards naval matters, is within a line drawn from headland to headland in sight of each other, and forming part of the same county. the admiralty jurisdiction is confined to three miles from the coast in civil matters, but exists wherever the flag flies at sea in criminal.
- The geographical area or territorial range over which a state has the right and power to exercise judicial authority and maintain law and order.
- The power, right, or authority to interpret and apply tax laws or decisions.
- Отправление правосудия
- Legal authority
- Legal authority the right and power to interpret and apply the law, often within a certain geographical region jurisdiction shopping (see “forum shopping”) kkey talent
|
Residence principle of taxation, английский
Principle according to which residents of a country are subject to tax on their worldwide income and non-residents are only subject to tax on domestic-source income.
One hundred and eighty-three (183) days` rule, английский
Presence in a country for 183 days or more in any 12-month period may have tax consequences, particularly in respect of an individual`s residence for tax purposes or for the taxation of employment income (although other tests must also be met).
|
|
|
|
|
|
|
