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Super royalty provision
| Глоссарий по налогам |
The us income tax reform act of 1986 provides that royalties for the transfer (by sale, license or otherwise) of intangible property to related foreign companies, which have been determined at the time of the transfer on an arm`s length basis, may be adjusted in future years by the irs if they are not commensurate with the income attributable to that intangible. this is called the super royalty provision.
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Intangible, английский
Нечто неосязаемое, неуловимое, смутное
Determined, английский
- A предопределённый
- Определенный
Commensurate, английский
Attributable, английский
Относящийся,благодаря
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Written down value, английский
The value of an asset which is depreciable for income tax purposes, determined by deducting from the total cost, including installation, etc. the deduction that have been made for wear and tear or depreciation in previous tax years.
Treaty on european union (eu), английский
The treaty on european union was signed on 7 february 1992 and entered into force on 1 november 1993. this treaty creates a single economic and monetary union (emu). the main characteristics of this union will be a single currency and a more federal political structure. by virtue of the union treaty, the former european economic community has been extended with additional goals and powers in order to become a single market in a european union. the member states of the eu are austria, belgium, denmark, finland, france, germany, greece, ireland, italy, luxembourg, the netherlands, portugal, spain, sweden and the united kingdom. on may 2nd 2004, cyprus, czech republic, estonia, hungary, latvia, lithuania, malta, poland, slovakia, and slovenia newly joined the eu.
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