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Foreign exchange tax
| Глоссарий по налогам |
Special tax imposed on transactions involving sales of foreign exchange by domestic banking institutions and authorized exchange brokers.
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Transactions, английский
Операции (в снс; понятия, относящиеся к реализации товаров и услуг экономическими единицами, получающими за это определенную компенсацию; по характеру объектов подразделяются на текущие, т. е. предназначенные для немедленного использования или потребления, и капитальные операции, т. е. по увеличению национального богатства)
Institutions, английский
Insurance companies, pension funds, trusts, foundations, mutual funds, funds managers, bank investment departments.
Authorized, английский
Уполномоченный; разрешено
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Value added tax (vat), английский
Specific type of turnover tax levied at each stage in the production and distribution process. although vat ultimately bears on individual consumption of goods or services, liability for vat is on the supplier of goods or services. vat normally utilizes a system of tax credits to place the ultimate and real burden of the tax on the final consumer and to relieve the intermediaries of any final tax cost.
Share (stock) options for employees, английский
Some companies grant directors and employees an option to acquire at a future date shares or stock in the company at a predetermined price. it gives an employee the opportunity to benefit from the future success of the company when the market value of the shares increases over the predetermined option acquisition price.
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