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Tax law, sources of
Глоссарий по налогам |
The main domestic sources of tax law are primary legislation, such as acts or laws, and secondary legislation such as regulation, decisions, circulars, orders, etc. the main international sources of tax law are bilateral or multilateral treaties, and one important source for the interpretation of treaties is the oecd model tax treaty and the accompanying commentary. another model is un model.
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Legislation, английский
- Law enacted by a legislative body.
- Собир. законопроекты, находящиеся на рассмот-рении законодательного органа
Regulation, английский
- A rule or order prescribed for management or government
- Регулирование
- Регулирование, правило, постановление
- Any rule prescribing permitted or forbidden conduct, whether established by legislation or the action of an administrative agency; also
- The act of regulating the regulation of the body’s temperature
- Any systematic (rule-like or determinate) behavior of one part of a system that tends to restrict the fluctuations in behavior of another part of that system. while both parts must lie in the same feedback loop, regulation involves this basic asymmetry
- The process whereby the designated government authority provides oversight and establishes rules for firms in an industry. regulation places constraints on behavior, establishes good (or bad) incentives, and addresses issues that are politically contentious. decisions are implemented through a rule or order issued by an executive authority or regulatory agency of a government and having the force of law.
- Норма
- A rule or order issued by governmental executive authorities or regulatory agencies and having the force of law. regulations implement policies and are mostly specifi c for particular groups of people, legal entities or targeted activities. regulation is also the act of designing and imposing rules or orders. informational, transactional, administrative and political constraints in practice limit the regulator’s capability for implementing preferred policies.
- The order in which trains are run in practice so as to minimise delay
International, английский
- Международный
- A интернацио- нальный; pseudo~ псевдоинтернациональный alphabet, language
- Профсоюз, имеющий первичные организации более чем в одной стране int – ist
Interpretation, немецкий
Accompanying, английский
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Nationality principle, английский
The nationality of a taxpayer may affect the manner in which he is taxed and the nature of his tax burden, but comprehensive income tax treaties commonly provide that foreign taxpayers should not suffer discriminatory taxation by reason of their nationality.
Location of assets, английский
The location of an asset is relevant to the determination of whether it is within a taxing authority`s jurisdiction. location of immovable property in a country means, in most countries, that the country taxes the income derived therefrom and possibly the value and capital gains realized on alienation, even if the owner is not a resident of that country.
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