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Substantial presence test
Глоссарий по налогам |
Test used to determine residence status based on the number of days, months, etc. of physical presence within a country.
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Insurance premiums, английский
The amount paid to an insurance company to cover potential hazards.
Motive test, английский
Test often found in tax rules which are designed to prevent tax avoidance. for example, the rules may provide that certain consequences will follow if the sole, main or principal purpose of certain transaction is the reduction of tax.
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