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Foreign tax relief
| Глоссарий по налогам |
Relief from domestic tax on income from abroad which has already suffered foreign tax. generally speaking, two approaches are taken to foreign tax relief, i.e. the credit method or the exemption method.
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Exemption method, английский
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Approaches, английский
The trenches, zig-zags, saps, and other works, by which a besieger makes good his way up to a fortified place. (see trenches.)
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Price increase reserve, английский
Reserve to take account of expected increase in prices of goods, raw materials, etc. which must be replaced in the course of business.
Rollover relief, английский
Relief by means of which liability to capital gains tax is deferred. the essential feature of roll-over relief is that a gain which would otherwise have arisen on the occurrence of a taxable event for capital gains tax purposes is deferred, or rolled over, until there is a subsequent disposal of the asset concerned.
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