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Deduction at source

Глоссарий по налогам


    Withholding tax, английский
    1. Tax required to be deducted at source by companiespaying interest, dividends or royalties, but which may in certaincircumstances be reclaimed by the recipient or be reduced under a doubletaxation agreement/tax treaties.

    2. Tax on income imposed at source, i.e. a third party is charged with the task of deducting the tax from certain kinds of payments and remitting that amount to the government. withholding taxes are found in practically all tax systems and are widely used in respect of dividends, interest, royalties and similar tax payments. the rates of withholding tax are frequently reduced by tax treaties.

    3. A tax levied by a government authority that is deducted from compensation.

    4. A tax levied by a country of source on income paid, usually on dividends remitted to the home country of the firm operating in a foreign country.

    5. Налог на доход в виде процентов и на дивиденды




    Deducted space, английский
      The enclosed spaces in a ship that are deducted from gross tonnage to calculate net tonnage.


    Deductibility, английский
      Необлагаемость


    Deductible, английский
    1. Вычитаемая франшиза.

    2. Вычитаемый (из налогов)

    3. On a building project, a type of insurance policy stipulating that in the event of loss, the insured is liable for a specified initial amount and the insurance company is liable for the amount above that figure, up to the insured amount.

    4. An amount or period which must be deducted before an insurance payout or settlement is calculated.

    5. Франшиза


    Deductible amount, английский
      Сумма франшизы (страх.)


    Deductible contribution, английский
      Amount paid into an ira, an employer-sponsored retirement plan, or other type of retirement plan for a particular tax year that is a deduction from income for tax purposes.


    Deductible expense, английский

    Deductible expenses, английский
      Необлагаемые налогом расходы


    Deductible temporary difference, английский
      Вычитаемая временная разница


    Deductio [onis, f] coloniae, латинский

    Deduction, английский
    1. Вычет

    2. The amount deducted from the contract sum by a change order.

    3. N лог. 1 дедукция, логи- ческий вывод1 (ант. induction 1); 2 вывод, за- ключение (ант. induction 2)

    4. A form of inference from general principles to specific conclusions. see also: induction, inference, logic, reasoning. deductive database (ddb) a generalization of the common relational database. a ddb treats the items in a database as a set of ground assertions, and has a set of axioms, referred to as an intensional database (idb). this database can be viewed as a function-free logic program. see also: logic programming.

    5. In tax law, an amount that you can subtract from the total amount on which you owe tax. examples of federal income tax deductions include mortgage interest, charitable contributions and certain state taxes. for example, if aimee receives an income of $60,000 in 1998 and pays


    Deduction theorem, английский
      Теорема о дедукции


    Deduction; reduction, английский

    Deductions, английский

    Deductive, английский
      Дедуктивный


    Deductive alternate, английский
      An alternate bid resulting in a deduction from the same bidder’s base bid. also


    Deductive chain, английский
      Дедуктивная цепочка


    Deductive database, английский
      Дедуктивная база данных


    Deductive inference, английский
      Дедуктивный вывод


    Deductive learning, английский
      Learning based on being given the rule and from that to produce acceptable language.


    Deductive machine, английский
      Дедуктивная машина


    Taxation at source, английский

    Formulatory approach, английский